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PeerBasis
Compensation Comparability Determination

Cedar Branch Developmental Achievement

Executive Director / CEO

EIN 411311051
MN · NTEE P820
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steve Thorson, Executive Director / CEO ($10,104) against every comparable organization that fit the selection criteria — 9 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

9 organizations qualified on sector, size, and geography 9 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,584 total compensation of comparable organizations → $177,582 $10,104
$13,78610th
$31,36325th
$34,450Median
$49,81375th
$118,05290th
$10,104This org · 11th
p10$13,786
p25$31,363
p50$34,450
p75$49,813
p90$118,052
$10,104

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
Mendocino Family And Youth Services CA$1,176 Executive Dir. $39,421 $34,450 2024
Colorado Bluesky Foundation Inc CO$1,020 Ceo $3,587 $3,584 2023
Breakthrough Holdings Inc Nfp IL$1,220 Executive Director $31,522 $31,363 2024
New York League For Early Learning Inc NY$1,012 Board Member $52,907 $49,813 2023
Serenity Lane Health Services Foundation OR$1,000 President & Ceo $17,383 $16,337 2024
Hope Springs Adult Day Care Ce TN$828 Bod President, Center Director $31,731 $33,755 2024
Quality Care Home Facilities AZ$1,418 President $106,000 $103,169 2024
Grand Canyon University Foundation AZ$1,478 Secretary $182,455 $177,582 2024
Families In Arms Inc NY$1,512 President $50,000 $47,076 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 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 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted0th

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 (Steve Thorson) 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 9 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,104 is reasonable (approximately the 11th 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.