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PeerBasis
Compensation Comparability Determination

Elim Childrens Center Inc

Executive Director / CEO

EIN 411974507
MN · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Robert Dahl, Executive Director / CEO ($137,532) against every comparable organization that fit the selection criteria — 349 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Robert Dahl — reported title “PRESIDENT/CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

349 organizations qualified on sector, size, and geography 349 within the band form the benchmarked peer set.

Distribution of comparable compensation

$191 total compensation of comparable organizations → $281,686 $137,532
$11,25210th
$29,88125th
$49,611Median
$75,55375th
$105,81190th
$137,532This org · 95th
p10$11,252
p25$29,881
p50$49,611
p75$75,553
p90$105,811
$137,532

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
Pharmacy Leadership & Education MI$239,271 Board Member $6,515 $7,006 2023
Washington County Leadership MD$239,160 Executive Di $94,136 $89,067 2024
Unscripted Learning CA$238,654 Executive Director $40,009 $35,996 2023
Center For Learn Local MI$240,441 Cio $43,000 $46,244 2023
Refugee Youth Solidarity Through Education RI$238,134 Executive Director $80,000 $77,633 2024
Career Gear Houston TX$240,960 Executive Director $20,050 $20,897 2023
New York Theological Education Center Inc NY$237,887 President $65,081 $59,516 2024
South Dakota Education Equity Coalition SD$237,679 Executive Director $146,490 $163,617 2024
Alaska Society For Technology In AK$241,266 Executive Dir. $26,500 $24,979 2025
Litcamp CA$237,327 Executive Dir. $49,000 $41,717 2025
Youth Science Academy Inc GA$241,924 President And Ceo $13,292 $13,926 2023
Building From Below NC$236,855 President $33,800 $35,345 2024
Books Are Wings RI$242,135 Executive Director $49,657 $49,611 2023
Tree Foundation Inc FL$242,588 Executive Director $50,000 $46,311 2025
Texas Youth Foundation TX$236,240 Founder & President $52,768 $53,419 2024
Osiris Organization MN$235,558 Executive Director $41,250 $41,250 2024
Mental Health Association Of Portland OR$235,080 Secretary $41,232 $39,896 2023
Inspiring Educators MA$244,106 Managing Director $86,000 $78,211 2024
Rising River Corporation OH$234,698 Manager $44,950 $48,182 2024
Women In Data Science And Analytics Inc CA$244,455 President $101,265 $88,494 2024
Journalism And Women Symposium MI$233,838 Executive Director $54,667 $58,791 2023
Grand Valley Equine Assisted CO$233,800 President $17,769 $17,243 2024
Teachers Association Of Lee County FL$233,694 Vice President $2,099 $1,996 2024
Exhibit Envoy CA$245,263 Executive Dir. $63,629 $55,605 2024
New York State Science Olympiad Inc NY$233,412 Treasurer $13,500 $12,027 2025

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 default95th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Robert Dahl) 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 349 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $137,532 is reasonable (approximately the 95th 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.