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PeerBasis
Compensation Comparability Determination

Teuby Continued

Executive Director / CEO

EIN 842398238
MN · NTEE F70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tammy Diehn, Executive Director / CEO ($28,880) against every comparable organization that fit the selection criteria — 833 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: Tammy Diehn — reported title “FOUNDER/EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

833 organizations qualified on sector, size, and geography 833 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $284,091 $28,880
$19,05710th
$37,21225th
$62,090Median
$83,77675th
$110,03390th
$28,880This org · 17th
p10$19,057
p25$37,212
p50$62,090
p75$83,776
p90$110,033
$28,880

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Treatment Communities Of America DC$408,833 Executive Di $137,500 $118,608 2024
Taylor Wellness Center Inc MD$408,929 President Ceo $95,000 $89,885 2023
Empowerment Systems Inc AZ$409,198 Ceo $137,441 $133,770 2023
Louisville Recovery Community Connections Inc KY$409,278 Executive Director $70,000 $73,927 2024
Christian Counseling Center CT$409,305 President $85,907 $79,177 2024
Victory Family Outreach Ministries TX$407,627 Trustee $24,339 $24,639 2023
Edna's Circle IL$407,363 Executive Director $21,340 $20,623 2024
Care Counselors Incorporated CA$407,349 Director, President $94,948 $82,974 2023
Warrior Built Foundation Inc CA$406,983 President $35,102 $29,795 2024
Alcohol & Addictions Resource IN$406,834 Executive Di $60,000 $62,198 2024
Community Resources United To Stop IA$406,780 Executive Director $67,664 $72,828 2024
Suffolk Ahrc Foundation Inc NY$410,345 Chief Advancement Officer $176,820 $157,062 2024
National African American Drug Policy Coalition DC$406,210 Secretary/treasurer $72,000 $62,107 2024
Alcoholics Anonymous Cleveland Dist OH$411,140 Secretary/tr $72,200 $77,391 2023
Grace Christian Counseling Center MS$405,957 Executive Director $58,325 $65,741 2023
House Of Hope IA$405,819 Executive Director $56,667 $60,991 2024
Kids Interdisciplinary Services Inc NC$411,345 Executive Director $77,334 $80,868 2023
Love And Respect Ministries Inc MI$405,717 President $224,820 $228,106 2024
Arch Street Center Inc PA$411,582 Exec Directo $17,236 $17,395 2023
Childrens Grief Center Of El Paso TX$411,640 Executive Director $115,414 $113,487 2024
The Shepherd's Way Christian Ministries Inc IN$411,659 Executive Director $22,608 $24,128 2023
Healing Heroes Ministries MT$405,025 President $229,325 $242,996 2024
Caya Clinic Inc WI$405,021 Director $26,614 $27,322 2024
Live Free Ministries NJ$412,147 Ceo Executive Director $84,522 $74,181 2024
Shielding The Frontline Kern County Inc CA$412,313 Executive Dir. $60,000 $52,433 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 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 default17th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted14th

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 (Tammy Diehn) 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 833 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,880 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.