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PeerBasis
Compensation Comparability Determination

Northwoods Partners

Executive Director / CEO

EIN 412016401
MN · NTEE P74
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa Porthan, Executive Director / CEO ($91,674) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,675 total compensation of comparable organizations → $190,525 $91,674
$28,11310th
$46,95125th
$65,659Median
$89,91675th
$137,55990th
$91,674This org · 77th
p10$28,113
p25$46,951
p50$65,659
p75$89,916
p90$137,559
$91,674

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
Hospice House Of GreenvilleSC $274,249$26,500 990
Care Partners Of Cook CountyMN $264,623$67,443 990
Gateway Home - Comfort Care IncNY $307,892$51,572 990
Newaygo County Compassion Home IncMI $312,927$92,451 990
Golden Isles Palliative Care IncGA $233,954$44,832 990
Laurel House IncNY $231,447$63,875 990
Mesilla Valley Hospice FoundationNM $229,015$67,566 990
Peachtree Christian Health IncGA $228,202$180,560 990
Sunflower House IncDC $336,813$42,628 990
Prospect Home Care-hospice IncCO $214,994$141,811 990
Louisiana-mississippi Hospice AndLA $342,276$91,551 990
Mother Teresa House For The Care OfMI $342,506$70,922 990
Hospeace House IncNY $343,758$45,411 990
National Institute For Jewish HospiceCA $201,567$69,911 990
Rva Hospice LlcVA $355,205$85,012 990
Sunset House IncNY $360,194$56,644 990
Kokua Mau IncHI $364,025$99,295 990
Hospice Of Wichita Falls Inc Support TrustTX $187,586$6,491 990
Oregon Hospice And Palliative CareOR $393,761$190,525 990
Gateway House Of Peace IncNY $400,366$53,892 990
Tidelands Community Hospice FoundationSC $402,719$5,675 990
Sunshine Haven IncTX $410,218$61,215 990

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 default77th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted55th

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 (Lisa Porthan) 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 22 similarly situated organizations (Same NTEE sector (P74), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $91,674 is reasonable (approximately the 77th 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.