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PeerBasis
Compensation Comparability Determination

Macon-bibb Mayor's Literacy

Executive Director / CEO

EIN 884171589
GA · NTEE B01
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mr Jim Montgomery, Executive Director / CEO ($75,000) against every comparable organization that fit the selection criteria — 71 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mr Jim Montgomery — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

71 organizations qualified on sector, size, and geography 71 within the band form the benchmarked peer set.

Distribution of comparable compensation

$923 total compensation of comparable organizations → $160,477 $75,000
$18,27110th
$36,23125th
$55,103Median
$83,08575th
$101,50890th
$75,000This org · 65th
p10$18,271
p25$36,231
p50$55,103
p75$83,085
p90$101,508
$75,000

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to GA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Sound Start Foundation NJ$279,925 President/ceo $114,000 $98,324 2024
Manos Inocentes Por El Derecho A La Vida UT$278,541 Accounting Manager $3,040 $3,006 2024
Nd Senior Career Development ND$282,338 Director $50,000 $51,640 2025
Redemption Foundation MI$283,390 Executive Director (Ended 4/24) $20,502 $20,443 2024
Empower Illinois IL$276,402 Ceo $130,147 $123,601 2024
Daybreak Arts TN$275,754 Executive Director $50,163 $49,623 2025
Advocates For Womens And Kids Equality TN$275,539 Executive Dir. $73,200 $74,328 2024
Teachers Unite Inc NY$274,686 Co-executive Director $88,095 $79,171 2023
Awareness Is Prevention Inc NV$270,478 President $13,333 $13,292 2023
Institute For Black Solidarity With Israel NC$294,916 Chief Executive Officer $92,931 $92,759 2024
South Carolina First Steps To SC$265,605 Executive Di $41,509 $43,068 2023
R4creating NM$265,057 Executive Di $74,567 $79,764 2023
Grow Allen Inc IN$298,000 Executive Di $71,058 $72,388 2024
South Carolina First Steps To SC$260,668 Ed-thru 6/30 $70,246 $72,884 2023
Pa Families For Education Choice PA$260,174 President/tr $33,000 $31,790 2024
South Carolina First Steps SC$301,081 Executive Di $41,646 $43,210 2023
Walnut Grove Coop Inc DE$259,090 Chair $35,640 $32,842 2025
National Assn Of Worksite Health Care TX$301,700 Executive Director $52,562 $50,791 2024
Education Justice Coalition Of Vt VT$254,459 Director $46,202 $46,250 2023
Charter Schools Action Fund DC$254,081 Ceo Of Napcs - Until 12/23 $30,188 $25,591 2024
Heart Sense Corporation LA$253,733 President $113,968 $121,229 2024
Greenwood Education Foundation IN$307,001 Executive Di $45,833 $45,488 2025
Boost Oregon OR$307,598 Executive Dir. $41,906 $37,594 2024
Every Brain Matters Corporation CO$308,394 President $91,154 $84,435 2024
Higher Education Reform Coalition Inc FL$309,118 President & Treasurer $7,500 $7,007 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to GA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default65th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted62nd

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Mr Jim Montgomery) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 71 similarly situated organizations (Same NTEE sector (B01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,000 is reasonable (approximately the 65th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.