Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Ghes Building Company

Executive Director / CEO

EIN 263451106
MN · NTEE B11
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jodee Lund, Executive Director / CEO ($5,654) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jodee Lund — reported title “BOARD CHAIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$429 total compensation of comparable organizations → $245,895 $5,654
$4,83010th
$15,55125th
$28,374Median
$44,95375th
$78,79390th
$5,654This org · 13th
p10$4,830
p25$15,551
p50$28,374
p75$44,953
p90$78,793
$5,654

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 MN 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
Oelc At Kennedy Qalicb NE$108,000 Educare Of Omaha Executive Director $15,345 $16,224 2024
Timothy Christian Schools Foundation IL$108,087 Secretary $39,775 $39,574 2023
Pima County Library Foundation AZ$108,956 Executive Director $65,291 $63,547 2023
The Sumner G Rand Jr Foundation FL$106,782 President $87,076 $78,338 2025
Simi Valley Education Foundation CA$111,186 Executive Direc $33,075 $28,075 2024
Patterson Park Public Charter MD$111,386 Executive Director $7,600 $7,191 2023
Ncssm Student & Constituent Support NC$111,609 Executive Director $56,657 $57,547 2024
National Association Of College OH$103,998 Senior Director Of Finance & Administration $18,379 $19,135 2024
Michael J Connell Memorial Fund CA$102,022 Co-trustee $49,000 $41,592 2024
Iowa School For The Deaf Foundation IA$98,158 President $28,502 $30,677 2024
Liberty University Foundation VA$118,139 Director/president $17,026 $16,637 2023
Peruna East Corporation TX$97,750 President $85,562 $84,133 2024
Strong Communities Realty Corporation FL$96,654 President $36,104 $34,325 2023
Richland School District Two Education SC$96,169 Executive Director $12,000 $12,670 2023
Butler Foundation IN$121,511 President $64,768 $67,140 2024
Friends And Foundation CA$122,000 Executive Dir. $50,764 $44,362 2023
Foundation For Compton Community College CA$93,837 Member $97,654 $82,890 2024
Clinton Public Schools Scholarship Enrichment Foundation Inc MA$93,835 Treasurer (Ret) $900 $818 2023
Swocc Qalicb OR$92,701 President $51,185 $46,725 2024
C F Kellogg Est M M Kellogg Unitrust NY$123,733 Trustee $18,277 $16,235 2024
Greeneville City Schools Foundation TN$90,963 Executive Di $34,500 $35,647 2024
The Bearcat Touchdown Club Inc GA$90,878 Secretary $5,000 $4,942 2024
Our House Community Investment AR$126,049 Vice Chairman $11,199 $12,375 2024
Ah Capital Campaign Inc GA$126,583 President & Ceo $42,717 $42,220 2024
Central Washington University Alumni WA$126,733 Executive Director $31,835 $28,018 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted40th

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 (Jodee Lund) 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 60 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,654 is reasonable (approximately the 13th 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.