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PeerBasis
Compensation Comparability Determination

The Good Shepherd Lutheran Foundation

Executive Director / CEO

EIN 411302004
MN · NTEE E91I
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Stordahl, Executive Director / CEO ($24,601) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,113 total compensation of comparable organizations → $969,044 $24,601
$9,35610th
$18,21025th
$37,481Median
$71,73475th
$118,01390th
$24,601This org · 42nd
p10$9,356
p25$18,210
p50$37,481
p75$71,734
p90$118,013
$24,601

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.

OrganizationStateTotal revenueTotal compSource
Island Nursing Home IncME $191,788$62,343 990
Holy Family VillaIL $204,214$43,591 990
Evangelical Services For The AgingPA $180,374$23,623 990
Open Doors Adult Day Care CenterMO $179,920$37,481 990
Angels' Place IncLA $205,633$75,642 990
Bethel Lutheran Home FoundationSD $220,885$2,113 990
Seacoast Nursing And RehabilitationMA $160,545$969,044 990
Hermiston Rhf Housing IncCA $228,213$65,137 990
Life CircleNM $228,514$68,031 990
Hsc Community Services IncCT $141,493$19,187 990
Hubert Apartments IncFL $140,921$35,755 990
Nevins Community Services IncMA $247,078$78,992 990
St Paul's House And Health Care CenterIL $255,486$13,336 990
Southcoast Long-term Care Services IncMA $261,809$274,096 990
Serenity House Of Victor IncNY $263,335$75,437 990
Spaces For LivingND $267,612$19,407 990
West Central Mo Willow Estates IncMO $281,237$17,233 990
Vmp Foundation IncWI $285,016$10,387 990
Eastside Senior Care IncNY $285,220$5,233 990

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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted47th

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 (Michael Stordahl) 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 19 similarly situated organizations (Same NTEE sector (E91), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,601 is reasonable (approximately the 42nd 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). 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.