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PeerBasis
Compensation Comparability Determination

Grand Forks Community Land Trust

Executive Director / CEO

EIN 274213216
ND · NTEE L25
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Emily Contreras, Executive Director / CEO ($103,090) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Emily Contreras — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$363 total compensation of comparable organizations → $67,147 $103,090
$6,23410th
$15,84825th
$29,514Median
$52,73975th
$62,65590th
$103,090This org · 100th
p10$6,234
p25$15,848
p50$29,514
p75$52,739
p90$62,655
$103,090

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 ND 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
Rebuilding Together Of South Al AL$228,897 Executive Director $65,441 $62,762 2025
Jacobs Ladder Community Development Corporation TN$226,011 Exec Director/ceo $27,621 $26,456 2024
Christmas In Action TX$233,619 Executive Director $25,000 $22,788 2024
Rebuilding Together Muscatine County Inc IA$218,296 Executive Director $14,500 $14,094 2025
Andover Community Trust MA$238,748 Executive Dir. $50,972 $41,739 2024
Otr Adopt Inc OH$244,767 Executive Director/president $42,000 $41,734 2023
Crotched Mountain Of New York I East NH$249,035 President & Ceo $32,010 $26,933 2024
Framingham Housing Development MA$255,305 Eecutive Director $33,846 $27,715 2024
Mental Health Care Affordable FL$255,330 Ceo $38,786 $34,183 2023
Jeremiah Development Nfp IL$198,403 Outreach Specialist $12,939 $11,591 2024
West Oak Lane Community Development Corp PA$257,628 Director $53,737 $50,274 2023
Friends Development Corporation MA$194,971 Clerk $21,036 $17,225 2024
Rivertree Apartments Inc OR$190,198 Executive Di $34,877 $29,514 2024
Asi Helena Inc MN$184,029 President/tr $65,715 $60,918 2023
Outreach For Addiction Ministry Inc KY$274,351 Vice President Director $5,000 $4,895 2024
Grace House Of Baton Rouge Inc LA$278,630 Executive Director $65,000 $67,147 2023
The Mountain Moving Ministry MO$279,591 President $1,100 $1,062 2024
Lower North Philadelphia Community Development Corporation PA$172,010 Administrative Assistant $400 $363 2024
Turn Back The Block Inc GA$298,531 Executive Director $60,250 $55,203 2024
Town Clock Community Development NJ$309,594 Executive Director $76,000 $63,659 2023
Appalachian Opportunity Fund TN$321,792 Executive Di $63,100 $62,225 2023
197-201 Roebling Street Hdfc NY$333,739 Executive Director $17,573 $14,470 2024
Sowing Seeds Of Hope Inc AL$340,734 Executive Director $42,000 $41,347 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted70th

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 (Emily Contreras) 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 23 similarly situated organizations (Same NTEE sector (L25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $103,090 is reasonable (approximately the 100th 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.