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PeerBasis
Compensation Comparability Determination

Siouxland Cares About Substance Abuse

Executive Director / CEO

EIN 421331282
IA · NTEE F21Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rachel Lundgren, Executive Director / CEO ($58,548) against every comparable organization that fit the selection criteria — 208 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

208 organizations qualified on sector, size, and geography 208 within the band form the benchmarked peer set.

Distribution of comparable compensation

$247 total compensation of comparable organizations → $269,008 $58,548
$6,72610th
$21,45225th
$36,480Median
$57,25375th
$68,72390th
$58,548This org · 76th
p10$6,726
p25$21,452
p50$36,480
p75$57,253
p90$68,723
$58,548

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 IA 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
Richmondwayne County Halfway House IN$127,551 Program Director $40,711 $39,210 2024
Tennessee Certification Board Inc TN$126,995 Executive Director $66,433 $63,776 2024
Wings Of Hope Recovery Services OH$128,019 Director $72,332 $69,968 2024
Serenity Recovery Of Western Kenucky Inc KY$126,822 Managing Director $37,008 $36,313 2024
Hdc Foundation Inc FL$126,715 Vice President $68,495 $57,252 2025
Fresh Aire Samaritan Counseling Center MI$128,452 Ececutive Director $36,685 $35,604 2023
Integrated Learning Institute CA$128,702 President $64,280 $50,693 2024
Alaska Therapeutic Court Alumni AK$129,360 Executive Di $1,350 $1,179 2024
Wsk House Inc MA$125,238 Ceo $3,300 $2,788 2023
Kentucky Center For Grieving Children And Families Inc KY$125,230 Executive Director $79,833 $78,333 2024
Community Coalitions Of Virginina VA$124,842 Coordinator $22,040 $18,935 2025
Obed Apartments Inc RI$124,781 President $52,490 $47,325 2023
The Stillpoint Resources CA$130,123 Executive Dir. $62,486 $50,734 2023
The Courage To Speak Foundation Inc CT$130,213 Ceo & Founder $52,000 $45,844 2023
Above & Beyond Care OH$124,516 Ceo $110,975 $107,348 2024
Upmc Western Behavioral Health Foundation PA$130,735 President $51,624 $47,018 2024
The Cromwell Center For Disabilities ME$130,735 Executive Director $81,095 $72,252 2025
Emanuel Co Alcohol & Drug Inc GA$123,717 Director $33,233 $30,518 2024
Ali's Hope Foundation Inc FL$131,213 Chairman $65,000 $55,768 2024
A New Beginning Pregnancy Resource WV$123,182 Executive Di $43,651 $43,165 2024
Dustins Place Inc IN$131,983 Executive Director $44,000 $43,630 2023
Seeds Of Faith AL$132,226 President $16,400 $16,659 2023
Root Welness Center NC$132,923 Founder Executive Director $63,693 $58,556 2025
Tlr Realty RI$133,126 President $52,490 $47,325 2023
Newbridge Fund Inc NJ$121,147 Ceo $11,980 $9,769 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default76th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted59th

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 (Rachel Lundgren) 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 208 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,548 is reasonable (approximately the 76th 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.