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

South Dakota Dental Foundation

Executive Director / CEO

EIN 460367045
SD · NTEE E80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Paul Knecht, Executive Director / CEO ($20,075) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,047 total compensation of comparable organizations → $345,710 $20,075
$18,97110th
$25,28325th
$53,050Median
$74,62775th
$123,32290th
$20,075This org · 17th
p10$18,971
p25$25,283
p50$53,050
p75$74,627
p90$123,322
$20,075

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 SD 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
Restore Hope NH$191,675 Executive Director $90,000 $71,254 2025
Famohio Inc OH$194,743 Event Coordinator $20,000 $18,643 2024
Medical Mutual Of Ohio Charitable Founda OH$206,399 Treasurer $46,913 $43,730 2024
Chippewa Health Access Coalition MI$173,892 Executive Di $66,688 $62,370 2023
Teamfund Inc VA$171,926 Managing Partner $406,825 $345,710 2024
Patient Care Foundation Of CA$217,183 Chief Executive Officer $35,329 $27,642 2023
Vaad Ltzorchay Refuah NY$217,480 Ceo $50,415 $40,095 2024
Mccurtain Memorial OK$222,915 Ceo $23,716 $22,984 2024
Western New York Law Enforcement Helpline Inc NY$153,985 Coordinator $48,544 $38,606 2024
Honoring Choices MN$234,167 1/1 To 12/27 Executive Director $71,000 $63,568 2023
Hyp-access Inc NY$236,566 Pres./co-chair $2,500 $2,047 2023
Nash Education Corporation PA$245,503 Executive Dir. $77,500 $68,020 2024
Southeast Pennsylvania Area Health PA$249,589 Executive Di $101,250 $91,488 2023
Mcamericas Realty Inc TX$252,007 Ceo And Cfo $21,709 $19,112 2024
Finger Lakes & Southern Tier Bhcc Ipa I NY$130,755 Executive Officer $133,229 $105,955 2024
Sunflower Health Network Inc KS$256,817 Executive Director $25,764 $24,497 2024
Ucare Iowa MN$259,544 President & Ceo $188,405 $163,845 2024
Facts About Fertility Inc PA$287,505 Cofounder & Executive Director $83,833 $75,751 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD cost of living and 2023 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 SD 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 default17th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted67th

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 (Paul Knecht) 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 18 similarly situated organizations (Same NTEE sector (E80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,075 is reasonable (approximately the 17th 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.