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PeerBasis
Compensation Comparability Determination

Mid-nebraska Foundation Inc

Executive Director / CEO

EIN 470766480
NE · NTEE P82I
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Diane Campbell, Executive Director / CEO ($43,429) against every comparable organization that fit the selection criteria — 122 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Diane Campbell — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

122 organizations qualified on sector, size, and geography 122 within the band form the benchmarked peer set.

Distribution of comparable compensation

$289 total compensation of comparable organizations → $129,967 $43,429
$12,36610th
$33,20025th
$57,644Median
$74,18175th
$87,20990th
$43,429This org · 36th
p10$12,366
p25$33,200
p50$57,644
p75$74,181
p90$87,209
$43,429

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 NE 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
Limitless Disability Services Inc GA$452,054 Executive Director $40,848 $39,315 2023
Southside Services Inc MN$446,143 Executive Director $73,260 $67,304 2024
Greener Life Solutions Inc MD$444,521 Executive Director $149,520 $129,967 2024
Independence Unlimited Inc CT$443,862 Executive Di $90,268 $78,691 2024
Brain Injury Association Of Wyoming WY$442,350 Executive Director $28,635 $28,509 2024
Changing Lives Together Foundation NC$460,610 Executive Di $2,685 $2,579 2024
The Friends Network Inc NY$461,917 Executive Director $113,372 $95,249 2024
Small Champions Inc CO$462,558 Executive Director $87,600 $80,403 2023
Scott Cheerful Resident Corp FL$462,825 Director $72,000 $62,887 2024
Lee's Foster Home Inc FL$438,839 President $36,900 $33,182 2023
Community Connections Of Moniteau County Inc MO$463,670 Support Coordinator $53,139 $52,329 2024
Wings Of Hope Equitherapy TX$435,486 Executive Director $58,062 $54,000 2024
The Speak Foundation Inc FL$467,773 President $16,080 $14,045 2024
Nellie Byers Training Center Inc LA$434,240 Executive Dir. $16,410 $16,800 2024
Ultimate Care CO$424,440 President $48,000 $44,057 2023
The Ability Center For Independent NM$477,892 Executive Di $75,405 $75,405 2024
People Empowered And Communities Enhanc WA$477,905 Executive Director $60,018 $51,436 2023
True Connections Community Programs Inc CA$479,066 Executive Dir. $360 $289 2024
Choice Living Community TX$421,150 Ceo $45,541 $43,606 2023
North Carolina Down Syndrome NC$420,752 Executive Di $10,031 $9,921 2023
Sacred Ground OH$420,314 Executive Director/ceo $74,044 $75,068 2023
Shenandoah County Search Incorporated VA$419,767 Director $57,802 $50,552 2025
Working Wonders CA$418,412 President $49,819 $41,179 2023
Therapy Solutions Children's Services PA$418,205 President $41,043 $37,073 2025
Hope North Carolina Inc NC$417,537 Executive Di $74,592 $69,812 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default36th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted94th

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 (Diane Campbell) 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 122 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,429 is reasonable (approximately the 36th 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.