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PeerBasis
Compensation Comparability Determination

Shade Of The Tree Gigstad

Executive Director / CEO

EIN 383931541
IA · NTEE E60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Daniel Gigstad, Executive Director / CEO ($72,400) against every comparable organization that fit the selection criteria — 83 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Daniel Gigstad — reported title “CEOPRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

83 organizations qualified on sector, size, and geography 83 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,589 total compensation of comparable organizations → $297,317 $72,400
$13,22410th
$27,89625th
$48,656Median
$78,02075th
$105,83690th
$72,400This org · 73rd
p10$13,224
p25$27,896
p50$48,656
p75$78,020
p90$105,836
$72,400

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 IA 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
Lansing Syringe Access Inc MI$233,783 President $4,583 $4,320 2024
Cek Rn Consulting Inc NY$231,720 Executive Director $101,900 $86,580 2023
Earl Youngs Team TX$239,567 Director $17,000 $15,531 2024
Multiple Sclerosis Resources Of Central NY$229,479 Executive Director $76,059 $62,770 2024
Danville Neca-ibew Electrical Jatc IL$228,990 Training Director $63,333 $58,545 2023
Columbus Regional Diagnostics NC$241,477 Ceo $51,560 $48,656 2024
Panhandle Forensic Nurse Specialists FL$246,282 Secretary $1,852 $1,589 2024
The Partnership For A Healthier Carroll MD$247,288 Director/exec Dir/president $10,737 $9,438 2023
Seattle Musicians Access To Sustainable Healthcare WA$247,432 Executive Director $132,408 $108,267 2024
Welcome Wellness Health Ed Resource Ctr MO$248,547 Executive Director $87,711 $87,351 2023
Pharmacy For The Public Good Inc NY$220,847 Executive Di $16,500 $13,617 2024
Dc Breastfeeding Coalition DC$220,372 President $4,500 $3,606 2024
Dermatology Manager's Association GA$220,061 President $22,575 $20,731 2024
Allpaths Family Building Inc MA$218,148 Executive Director $74,700 $63,117 2023
Spark Ministries Inc KY$252,119 Ceo $31,679 $31,084 2024
Oregon Community Brokerages OR$217,743 Executive Director $114,852 $94,900 2025
Erle And Emma White Hospice Endowment Trust TX$217,002 Trustee $6,228 $5,858 2023
Kids And Paper TX$253,973 Executive Director $112,000 $105,343 2023
Cross Keys Equine Therapy VA$214,752 Executive Director $13,000 $11,802 2023
The Ability Center Of Southern Nevada NV$256,018 President $57,500 $52,639 2024
T2 Fitness Foundation VA$258,061 Executive Director $26,808 $24,338 2023
Grays Habor Ems Council Inc WA$258,155 Executive Director $40,057 $33,721 2023
Equihope TX$258,851 Officer $66,652 $60,892 2024
Replay For Kids OH$259,886 President $16,525 $16,457 2023
Cierra Sisters WA$260,526 Ceo $70,800 $59,601 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default73rd
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted65th

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 (Daniel Gigstad) 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 83 similarly situated organizations (Same NTEE sector (E60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,400 is reasonable (approximately the 73rd 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.