Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Minnesota Corrections Association

Executive Director / CEO

EIN 411449704
MN · NTEE I60Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Debbie Beltz, Executive Director / CEO ($34,523) against every comparable organization that fit the selection criteria — 360 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

360 organizations qualified on sector, size, and geography 360 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $411,724 $34,523
$17,16810th
$37,79025th
$56,610Median
$77,97875th
$98,36190th
$34,523This org · 22nd
p10$17,168
p25$37,790
p50$56,610
p75$77,978
p90$98,361
$34,523

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
Sustainable AlamanceNC $215,496$52,285 990
Nokomis East Neighborhood AssociationMN $214,947$70,513 990
Lawrence County Dui Program IncPA $214,683$80,733 990
Community Mediation Of St Marys County IncMD $216,436$66,869 990
Oregon Executive DevelopmentOR $216,668$31,691 990
The Verb Kind IncFL $213,816$9,054 990
Redirections Of Rockingham CountyNC $216,870$39,834 990
Oklahoma Agriculture Mediation ProgramOK $217,000$115,388 990
The Justice Coalition IncFL $212,647$40,889 990
New Life Mission Inn - MissouriMO $212,605$39,941 990
Greater Falls Community Justice CenterVT $212,483$50,850 990
Haiti Prison And Rehabilitation MinistryTX $218,379$9,263 990
Education Law AssociationPA $212,035$80,640 990
Texas District & County AttorneysTX $218,562$29,808 990
On My Grind Reentry Services IncCA $218,608$6,621 990
Star 6 FoundationCA $218,651$143,062 990
Metro Milwaukee Mediation Services IncWI $218,745$87,409 990
Casa Of Houston County IncGA $218,780$83,382 990
Georgia Conflict Center IncGA $218,862$55,967 990
4 The ChildrenCO $219,757$57,536 990
She's Somebody's DaughterPA $210,773$36,383 990
Prison Impact MinistriesMT $210,665$137,455 990
Center For Alternative Dispute ResolutioMD $219,992$14,027 990
The Rise Partnership IncNY $220,000$64,544 990
Bold SolutionsWA $210,452$40,190 990

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 default22nd
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted19th

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 (Debbie Beltz) 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 360 similarly situated organizations (Same NTEE major group (I), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,523 is reasonable (approximately the 22nd 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.