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PeerBasis
Compensation Comparability Determination

Bethany Lutheran Foundation Inc

Executive Director / CEO

EIN 201569453
SD · NTEE L112
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Deborah Herrboldt, Executive Director / CEO ($10,017) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: Deborah Herrboldt — reported title “CEO/Bethany Lutheran Home”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,383 total compensation of comparable organizations → $266,887 $10,017
$5,01010th
$8,50625th
$14,310Median
$49,16675th
$148,15590th
$10,017This org · 44th
p10$5,010
p25$8,506
p50$14,310
p75$49,166
p90$148,155
$10,017

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 SD 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
Deaconess Abundant Life Communities MA$96,832 Ceo/president $31,641 $25,763 2024
New Community Shelter Foundation Inc WI$98,299 Treasurer/secretary $9,120 $8,408 2025
The Maples Housing Corporation MO$100,810 Executive Director $9,171 $8,801 2024
Memphis Union Mission Support TN$101,257 President $11,240 $10,705 2024
Charles County Nursing & Rehabilitation MD$107,267 President, Foundation $10,245 $8,935 2023
Dow Rummel Community Enhancement SD$108,743 Ceo $8,052 $8,052 2024
Grf 9812 Lockport Road Inc NY$85,457 Chief Financial Officer $6,321 $5,175 2024
Northport Movin' Out Inc WI$84,384 Ceo $18,932 $17,915 2024
Uhab Housing Development Fund NY$110,282 President Thru March 2023 $5,487 $4,625 2023
Rhf Holdings Group Inc CA$110,743 President/ceo $68,128 $53,304 2024
Hhp Capital Inc CA$80,023 President $4,200 $3,383 2023
Poplar Place Housing Corporation MO$114,571 President And Ceo, Freeman Health System / Director $38,297 $36,753 2024
Housing Forward-ma Inc MA$79,000 Executive Di $12,000 $9,771 2024
Mercy Housing Franciscan Campus Inc CO$120,529 President $29,805 $25,896 2024
Ppl Investment Corporation MN$71,101 President $188,267 $168,560 2024
Good Shepherd Village Housing MO$70,107 Pfh Ceo $270,117 $266,887 2023
Cplc Health Inc AZ$132,435 Chairman $71,144 $63,827 2023
Nmhc Research Foundation DC$134,571 President $170,301 $139,410 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default44th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted61st

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 (Deborah Herrboldt) 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 18 similarly situated organizations (Same NTEE sector (L11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,017 is reasonable (approximately the 44th 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.