Nonprofit CEO & Executive Director Salary in Montana

Official IRS Form 990 Schedule J compensation benchmarks for CEO & Executive Director positions across 501(c)(3) nonprofit organizations in Montana (with annual budgets between Under $1M). Based on 32 matched filings for IRS § 4958 safe harbor compliance.

25th Percentile
$53,711
Lower Bound
Median (50th %)
$59,506
Market Consensus
75th Percentile
$65,716
Safe Harbor Ceiling
Matched Peer Group
32 Filings
IRS Verified Peers
Filter Peer Group
Empirical Market Analysis · Montana
Census Division: Mountain

At $59,506, the median CEO & Executive Director compensation for Montana nonprofits in the Under $1M operating band sits 45.2% below the national benchmark ($108,500), reflecting regional cost-of-labor variations in the Mountain division. Matched peer filings establish an interquartile safe harbor range between $53,711 (25th percentile) and $65,716 (75th percentile).

Across this 32-organization peer group, median executive remuneration accounts for 12% of total organizational operating expenditures (interquartile peer range: 10% – 14%). Base salary represents an average of 81% of total compensation, with performance incentives reported by 0% of reporting institutions (averaging $0 among participating organizations).

Interquartile Safe Harbor Distribution

Treasury Regulation § 53.4958-6(c)(2) Rebuttable Presumption Bandwidth

32 Verified Filings
P10$49,999
P25 (Safe Min)$53,711
Median (50th)$59,506
P75 (Safe Max)$65,716
P90$71,393
Legal Precedent: To secure the IRS Rebuttable Presumption of Reasonableness, tax-exempt governing boards must establish that approved compensation falls within market comparability bounds prior to voting. Compensation between the 25th and 75th percentiles ($53,711 – $65,716) represents the defensible interquartile standard accepted by federal regulators.

Schedule J Pay-Mix Distribution

Average component allocation across Form 990 Part VII Section A & Schedule J Part II extracts

32 Matched Filings
Base Salary
$49,103
81% of total remuneration
Bonus & Incentive
$0
0% peer participation
Deferred Comp
$3,637
100% peer participation
Nontaxable Benefits
$6,668
100% peer coverage
Sample Size32 Matched Filings
Average Budget$539,778
Pay-to-Budget Ratio12% (10%–14%)
IRS Filing Vintage2021–2025 XML Extracts

Matched Form 990 Peer Organizations

Sample peer group entries matched by budget, NTEE taxonomy, and geographic cost-of-labor

Showing 3 of 32 peers
FORT PECK FINE ARTS COUNCIL
EIN: 810306649 • Metro Area, MT • Budget: $596,402
$•••,•••
Schedule J Locked
BILLINGS STUDIO THEATRE INC
EIN: 810293924 • Metro Area, MT • Budget: $590,238
$•••,•••
Schedule J Locked
FAMILIES IN PARTNERSHIP INC
EIN: 841385385 • Metro Area, MT • Budget: $586,640
$•••,•••
Schedule J Locked

Access All 32 Matched Peer Filings

Generate the full, audit-ready 8-page Board Compliance Packet including individual peer line-item disclosures (Base, Bonus, Deferred, Benefits), statutory citations, and turnkey board minutes.

Frequently Asked Questions

What is the typical salary for a CEO & Executive Director at a Montana nonprofit with Under $1M?

Based on 32 verified IRS Form 990 Schedule J filings in Montana, the median total compensation for a CEO & Executive Director is $59,506. The 25th percentile sits at $53,711 and the 75th percentile (the rebuttable safe harbor ceiling) is $65,716.

How does Montana CEO & Executive Director pay compare to national averages?

At $59,506, median CEO & Executive Director compensation in Montana is 45.2% lower than the national baseline ($108,500) for comparable operating budgets, consistent with economic indices in the Mountain division.

What percentage of operating budget should a 501(c)(3) spend on its CEO & Executive Director?

Across matched peer filings for Under $1M nonprofits, median CEO & Executive Director compensation represents 12% of total organizational operating expenses. The middle 50% of peer institutions allocate between 10% and 14% of expenditures to executive leadership.

How does Treasury Regulation § 53.4958-6 protect board members approving executive compensation?

Under Treasury Regulation § 53.4958-6, tax-exempt governing boards secure the Rebuttable Presumption of Reasonableness when they rely on independent comparability data from similarly situated peer organizations prior to voting and record the decision contemporaneously in their minutes. Once established, the legal burden shifts to the IRS to prove that compensation was excessive.