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

Native American Development Center

Executive Director / CEO

EIN 472238803
ND · NTEE P20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lorraine Davis, Executive Director / CEO ($39,483) against every comparable organization that fit the selection criteria — 764 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

764 organizations qualified on sector, size, and geography 764 within the band form the benchmarked peer set.

Distribution of comparable compensation

$258 total compensation of comparable organizations → $189,091 $39,483
$10,82710th
$22,83125th
$39,055Median
$59,23275th
$79,09190th
$39,483This org · 51st
p10$10,827
p25$22,831
p50$39,055
p75$59,232
p90$79,091
$39,483

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 ND cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
She Project IncMS $207,586$69,332 990
Backpack Friends IncorporatedTX $207,581$75,615 990
The Veranda Ministries IncTN $207,550$49,424 990
Camp Inclusion IncMD $207,690$10,669 990
Ananda Valley FarmCA $207,786$33,032 990
Liga De Justicia Foundation IncNY $207,870$4,922 990
Life In AbundanceSC $207,262$45,631 990
Empower MeMO $207,979$69,867 990
Southern Door Community Land Trust IncNY $207,189$56,312 990
The Long Short Road IncPA $207,159$81,232 990
Hospitality Industry Protection FundMI $206,990$37,349 990
Main Street Ministries IncKS $206,949$5,498 990
Hoofbeatz Horses & Humans In HarmonyAZ $206,931$25,336 990
We Are Brave TogetherCA $208,296$32,100 990
Park County Senior Coalition IncCO $208,416$32,252 990
Global Disaster Relief Team IncMA $208,427$49,131 990
Return To Zero Hope IncCA $206,705$45,398 990
Apple Seeds IncTN $208,913$59,102 990
Nurturing NewbornsCO $208,925$9,335 990
Deaf & Hard Of Hearing Services Center IncVA $208,988$8,504 990
Crack The Wellness CodeCA $208,999$47,211 990
Trinity Community CommonsTN $206,215$79,080 990
Crestone Eagle Community MediaCO $209,008$25,461 990
The South Carolina Juneteenth Freedom FestSC $209,038$13,706 990
The Lion ProjectCO $209,109$59,409 990

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 ND 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 default51st
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted53rd
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 (Lorraine Davis) 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 764 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,483 is reasonable (approximately the 51st 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.