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PeerBasis
Compensation Comparability Determination

Bethesda Foundation Of Willmar

Executive Director / CEO

EIN 411457903
MN · NTEE L112
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Michelle Haefner, Executive Director / CEO ($42,961) 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 70th percentile of comparable organizationswithin the typical range

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

$1,227 total compensation of comparable organizations → $79,906 $42,961
$17,66710th
$21,85225th
$30,937Median
$44,75475th
$63,28490th
$42,961This org · 70th
p10$17,667
p25$21,852
p50$30,937
p75$44,754
p90$63,284
$42,961

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
Morningstar Senior Living FoundationPA $415,192$26,633 990
The Carol Woods Charitable Fund IncNC $396,721$21,502 990
Broadway Housing Communities FoundationNY $421,008$28,702 990
Augusta Community CenterCA $390,007$22,201 990
Firehouse 23 QalicbWA $386,624$11,047 990
Sinai Assisted Housing Foundation IncDC $428,196$79,906 990
Community DevelopmentWI $378,835$19,587 990
Rockland Mha Holding IncNY $363,735$33,906 990
Boston Public Housing CorporationMA $457,270$30,937 990
Rci Village PropertiesPA $353,722$1,227 990
Larksfield Place Foundation IncKS $334,331$17,643 990
Resident Services Empowerment IncMA $319,138$75,526 990
St Matthew San Mateo IncCA $306,585$63,297 990
Cny Affordable Realty IncNY $508,782$17,761 990
Century Fund CorporationAZ $524,538$63,230 990
Restoring Communities HousingNY $533,000$24,162 990
Sabala International CenterWA $533,604$42,200 990
Allied Jewish Apartments FoundationCO $537,278$25,476 990
FamcoCA $548,443$50,701 990
Nrm Support CorporationTN $548,445$35,289 990
Ywca Third Street IncCA $562,640$38,738 990
Doors Of ChangeCA $580,546$44,985 990
Juliette Fowler Properties IncTX $584,520$44,523 990

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 default70th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted78th

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 (Michelle Haefner) 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 (L11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,961 is reasonable (approximately the 70th 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.