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

Corporate Care Of The Sioux Empire

Executive Director / CEO

EIN 463260654
SD · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James D Swanson, Executive Director / CEO ($137,355) against every comparable organization that fit the selection criteria — 271 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: James D Swanson — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

271 organizations qualified on sector, size, and geography 271 within the band form the benchmarked peer set.

Distribution of comparable compensation

$798 total compensation of comparable organizations → $194,663 $137,355
$13,41710th
$25,55325th
$44,791Median
$67,80875th
$92,12790th
$137,355This org · 97th
p10$13,417
p25$25,553
p50$44,791
p75$67,808
p90$92,127
$137,355

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
Laulima Ministries International HI$261,052 President $182,428 $147,992 2024
Seg-way Ministries MN$261,812 Executive Director $17,461 $16,095 2023
Ihope Ministries TX$261,927 Executive Director $26,077 $23,636 2024
Youth With A Mission - Nevada NV$261,962 President $26,904 $25,158 2023
Road To Purity Inc CO$262,085 President $71,200 $61,861 2024
Gilead Ministries Inc IN$260,157 Executive Di $61,825 $59,076 2024
Center For Sacred Studies CA$259,761 President $1,100 $861 2024
Sun Ministries Inc MO$259,578 Administrative Director $34,700 $34,285 2023
New Testament Restoration Foundation GA$258,688 President $65,000 $59,219 2024
Fellowship Of The Cosmic Mind NC$264,341 Vice-president/director $1,400 $1,349 2023
Camp Haven Inc AR$257,932 President $31,561 $32,145 2024
Pacific Marine Foundation Inc WA$257,218 President $67,816 $55,015 2024
Into The Jordan Ministries Inc FL$265,324 Ceo $57,297 $48,772 2024
Compassion Causes CA$265,402 Development Director $12,275 $9,604 2024
Chin Chueh Gung Inc NY$256,519 Secretary $12,000 $9,825 2024
Continuum Network LA$266,052 President/executive Director $12,500 $12,840 2023
One Message Foundation Corporation CA$266,703 Ceo $42,875 $33,546 2024
Judah Ministries International Worship PA$255,812 Director $50,000 $44,015 2025
Emmaus Spirituality Center TX$255,248 Executie Dir $39,000 $35,349 2024
Global Pastor Training TX$254,200 President $71,000 $66,254 2023
Morton Bustard Ministries Inc LA$253,735 President $27,900 $28,659 2023
Walnut Ridge Christian Camp Inc IN$253,497 Executive Director $16,708 $16,437 2023
Oakwood Center Inc IN$253,382 Director $15,013 $14,345 2024
The Urban History Association Inc PA$253,354 Executive Director (Began June) $25,029 $23,284 2023
Conviction For Christ Ministries NM$253,252 President $49,205 $49,369 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 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 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 default97th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted95th

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 (James D Swanson) 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 271 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $137,355 is reasonable (approximately the 97th 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.