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PeerBasis
Compensation Comparability Determination

Montana Two Spirit Society

Executive Director / CEO

EIN 943473673
MT · NTEE R26
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Herrera, Executive Director / CEO ($24,820) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: David Herrera — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,124 total compensation of comparable organizations → $163,733 $24,820
$18,87710th
$40,64025th
$50,486Median
$66,73775th
$94,22790th
$24,820This org · 18th
p10$18,877
p25$40,640
p50$50,486
p75$66,737
p90$94,227
$24,820

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 MT 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
Modern Military Association Of America DC$372,502 Executive Dir. $168,747 $137,373 2024
Black Queer Town Hall CA$372,204 Chair $5,000 $4,124 2023
The Equality Alliance TX$375,216 Executive Director $65,414 $62,496 2023
Colorado Civic Engagement CO$350,411 Executive Di $178,783 $163,733 2023
Northwest Arkansas Equality Inc AR$398,471 Executive Director $48,415 $50,486 2024
Alliance For Full Acceptance SC$342,993 Key Employee $49,583 $49,405 2023
Lesbian & Gay Law Association NY$342,724 Executive Dir. $115,250 $96,613 2024
National Queer Asian Pacific Islander NY$324,767 Executive Dir. $145,750 $122,181 2024
Boston Lesbigay Urban Foundation MA$321,060 President $101,580 $84,681 2024
Unity Coalition Coalicion Unida Inc FL$425,800 Director $50,000 $43,575 2024
The Frederick Center Inc MD$426,086 Executive Director $56,406 $48,921 2024
Equality Nc NC$320,180 Executive Director $16,202 $15,531 2024
Brave House Inc NY$426,440 Executive Director $60,000 $50,297 2024
Sgm Alliance Inc FL$316,936 Treasurer $4,940 $4,432 2023
Grand Rapids Pride Center MI$431,015 Executive Director $63,442 $62,542 2023
Unhushed TX$295,125 Executive Director $20,000 $18,560 2024
Capital District Gay And Lesbian NY$457,881 Executive Di $79,611 $66,737 2024
Witness Change Inc GA$288,030 President $57,990 $55,690 2023
Out Montclair Inc NJ$459,855 Executive Dir. $85,125 $70,508 2024
Prism Fl Inc FL$281,311 Executive Director $54,615 $47,597 2024
Lgbt Center Intercultural Collective Inc NY$467,535 Executive Director & Board Vice President $72,516 $60,789 2024
Bare Chest Calendar Inc CA$277,420 President $26,700 $21,388 2024
Fort Wayne Pride Incorporated IN$271,572 President $20,000 $20,144 2023
Future Perfect Project Inc NY$489,860 President $58,650 $49,166 2024
Gay And Lesbian Community Center MO$255,262 Executive Di $27,692 $27,209 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT cost of living and 2024 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 MT 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 default18th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted15th

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 (David Herrera) 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 33 similarly situated organizations (Same NTEE sector (R26), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,820 is reasonable (approximately the 18th 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.