Nonprofit Healthcare COO Salary in Montana
Official IRS Form 990 Schedule J compensation benchmarks for COO positions across healthcare 501(c)(3) nonprofits in Montana (with annual budgets between Under $1M). Based on 29 matched filings for IRS § 4958 safe harbor compliance.
At $259,000, the median COO compensation for Montana nonprofits in the Under $1M operating band sits 164.2% above the national benchmark ($98,040), reflecting regional cost-of-labor variations in the Mountain division. Matched peer filings establish an interquartile safe harbor range between $218,000 (25th percentile) and $306,300 (75th percentile).
Across this 29-organization peer group, median executive remuneration accounts for 9% of total organizational operating expenditures (interquartile peer range: 8% – 10%). Base salary represents an average of 77.7% of total compensation, with performance incentives reported by 100% of reporting institutions (averaging $23,966 among participating organizations).
Interquartile Safe Harbor Distribution
Treasury Regulation § 53.4958-6(c)(2) Rebuttable Presumption Bandwidth
Schedule J Pay-Mix Distribution
Average component allocation across Form 990 Part VII Section A & Schedule J Part II extracts
Matched Form 990 Peer Organizations
Sample peer group entries matched by budget, NTEE taxonomy, and geographic cost-of-labor
Access All 29 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 COO at a Montana nonprofit with Under $1M?
Based on 29 verified IRS Form 990 Schedule J filings in Montana, the median total compensation for a COO is $259,000. The 25th percentile sits at $218,000 and the 75th percentile (the rebuttable safe harbor ceiling) is $306,300.
How does Montana COO pay compare to national averages?
At $259,000, median COO compensation in Montana is 164.2% higher than the national baseline ($98,040) 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 COO?
Across matched peer filings for Under $1M nonprofits, median COO compensation represents 9% of total organizational operating expenses. The middle 50% of peer institutions allocate between 8% and 10% 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.