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PeerBasis
Compensation Comparability Determination

Delta Dental Of South Dakota Foundation

Executive Director / CEO

EIN 911776857
SD · NTEE E34K
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of Scott Jones Ddsd Pres-ceo End, Executive Director / CEO ($87,131) against every comparable organization that fit the selection criteria — 1104 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Scott Jones Ddsd Pres-ceo End — reported title “04/2023)/PRESIDENT OF FOUNDATION”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,104 organizations qualified on sector, size, and geography 1,104 within the band form the benchmarked peer set.

Distribution of comparable compensation

$44 total compensation of comparable organizations → $5,708,968 $87,131
$27,74910th
$60,11325th
$109,622Median
$165,06875th
$252,97390th
$87,131This org · 38th
p10$27,749
p25$60,113
p50$109,622
p75$165,068
p90$252,973
$87,131

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
Georgia Mountains Hospice Inc GA$3,280,403 Executive Director $99,029 $87,634 2024
Easter Seals Wisconsin Inc WI$3,285,426 President/ceo $187,472 $172,314 2024
Parkway Health Center Inc AR$3,285,980 President $48,215 $47,698 2024
Western Area Volunteer Emergency NY$3,275,376 Executive Director $141,957 $112,896 2024
Northwest Regional Primary Care WA$3,274,818 Ceo $232,390 $183,114 2024
🔒 1099 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 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 default38th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted84th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 1104-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 13, 2026.