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PeerBasis
Compensation Comparability Determination

Atlas Of Rock County

Executive Director / CEO

EIN 465528464
MN · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Blank, Executive Director / CEO ($53,166) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,428 total compensation of comparable organizations → $781,911 $53,166
$13,42610th
$40,79525th
$56,569Median
$65,00075th
$71,99490th
$53,166This org · 48th
p10$13,426
p25$40,795
p50$56,569
p75$65,000
p90$71,994
$53,166

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
Lakes Life Care Center IncMN $317,595$10,490 990
Common Cup Ministry IncMN $309,122$60,500 990
Nursing Heart IncMN $334,147$67,992 990
Midwest Outdoors Unlimited IncMN $295,577$48,080 990
Bread Of Life Ministries Of MinnesotaMN $287,826$14,375 990
Breakthrough Ministries IncMN $356,206$72,000 990
Innovative SoulutionsMN $357,353$35,356 990
Love In The Name Of Christ - Big WoMN $272,036$45,421 990
White Bear Lake Basketball AssociationMN $269,489$2,428 990
Restore RecoveryMN $258,857$57,008 990
The Man Up ClubMN $375,696$38,852 990
Aitkin County Care IncMN $384,563$51,089 990
MoreMN $244,818$14,160 990
American Heroes OutdoorsMN $243,227$62,396 990
Holy Family Adoption AgencyMN $242,350$56,569 990
Ministry For Orphans And WidowsMN $238,480$43,529 990
EsharaMN $236,213$40,795 990
Leonardo's BasementMN $403,541$66,778 990
Legacy Family Center1099MN $228,283$74,409 990
Life Mower CountyMN $224,891$51,399 990
Brothers EmpoweredMN $410,701$65,000 990
Community Resource CenterMN $221,304$63,090 990
ConexionesMN $215,685$45,382 990
Ebenezer Ridge Point Apartments IncMN $419,868$781,911 990
Global Village ConnectMN $212,206$60,909 990

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 default48th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted48th

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 (Michael Blank) 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 29 similarly situated organizations (Same NTEE sector (P20) + MN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,166 is reasonable (approximately the 48th 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.