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PeerBasis
Compensation Comparability Determination

Just Kids Dental Inc

Executive Director / CEO

EIN 272311353
MN · NTEE E70
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Laura Borud, Executive Director / CEO ($78,416) against every comparable organization that fit the selection criteria — 106 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Laura Borud — reported title “Executive Direc”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

106 organizations qualified on sector, size, and geography 106 within the band form the benchmarked peer set.

Distribution of comparable compensation

$107 total compensation of comparable organizations → $296,956 $78,416
$14,23010th
$31,62725th
$67,063Median
$97,18475th
$129,75290th
$78,416This org · 59th
p10$14,230
p25$31,627
p50$67,063
p75$97,184
p90$129,752
$78,416

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
The Root Cause Inc TX$238,923 Founder/ceo $78,792 $81,875 2024
Institute For Internal Transformation CA$238,771 Executive Director/board Chair $60,000 $53,821 2024
Alliance For African American Health In Central Texas TX$237,883 Executive Director $76,112 $79,091 2024
Health Equity Alliance For Lgbtq New Mexicans NM$237,024 Executive Director $87,258 $97,493 2024
Hope Health And Wellness Center Qalicb TX$242,341 Director/ceo $24,592 $25,555 2024
Health Council Of West Central FL$235,177 Executive Di $81,126 $77,128 2025
Oral Health Florida Inc FL$243,740 Vice Chair $750 $732 2024
Little Urban Smiles Inc MO$244,718 Treasurer/secretary $6,000 $6,602 2024
Empire Liver Foundation Inc NY$245,281 President / $49,917 $46,857 2024
North Carolina Business Group On Health Inc NC$246,012 President $88,550 $95,046 2024
National Public Health Information Coalition Inc GA$246,111 Executive Director $50,037 $52,264 2024
Washington Global Health Alliance WA$231,428 President And Ceo $150,755 $144,351 2023
Lmhf Strive To Thrive Program Inc NY$230,991 Director, Strive To Thrive $79,600 $74,720 2024
New Directions Of Decatur County Inc IN$229,917 Executive Dir. $55,000 $62,031 2023
Integrate For Good Inc PA$249,498 Executive Director $124,615 $132,906 2023
Just Health Action WA$249,556 President $101,146 $94,071 2024
New Mexico Alive NM$250,000 President $12,000 $13,803 2023
American Friends Of Hala OH$250,158 Trustee $104,196 $118,029 2023
Ohio Public Health Association OH$250,781 Executive Di $43,394 $49,155 2023
Springs Community Acupuncture Inc CO$251,731 President $67,760 $67,495 2024
Delta Epsilon Mu VA$254,475 National President $3,250 $3,260 2024
Alaska Center For Fasd AK$224,295 Executive Director $107,308 $106,573 2024
Ann Arbor Community Acupuncture MI$257,333 President $59,413 $65,585 2023
Harmony Health Foundation CA$220,833 Director $20,833 $19,240 2023
Musician Treatment Foundation Of Austin Texas Inc TX$220,586 Executive Director Vp $92,000 $98,423 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN cost of living and 2025 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 default59th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted52nd

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 (Laura Borud) 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 106 similarly situated organizations (Same NTEE sector (E70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,416 is reasonable (approximately the 59th 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.