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PeerBasis
Compensation Comparability Determination

Prairie Inn Corporation

Executive Director / CEO

EIN 300179838
ND · NTEE L22
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mary Simonson, Executive Director / CEO ($8,865) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mary Simonson — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$72 total compensation of comparable organizations → $62,680 $8,865
$4,67610th
$9,97325th
$24,233Median
$32,67875th
$55,44590th
$8,865This org · 21st
p10$4,676
p25$9,973
p50$24,233
p75$32,678
p90$55,445
$8,865

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
East View Villa Inc KS$71,255 Ceo $2,885 $2,758 2024
Abilities At Eagle's Nest Inc FL$72,042 President/ceo $38,173 $32,678 2023
Frankford Elderly Housing Corporation MO$74,027 Vice President $2,208 $2,070 2024
The Hills At Cortland Ridge WI$65,337 Ceo $32,070 $30,520 2023
Circus And Traveling Shows Retirement Project Inc FL$65,327 Executive Director $33,160 $28,386 2023
Loretta Village Housing Ii Inc MD$75,094 Board Member $11,222 $9,560 2023
Abilities At English Park Inc FL$63,084 President/ceo $38,173 $32,678 2023
Roseland Place Inc Nfp CO$61,985 President $11,727 $10,247 2023
Aultman Home For Aged Women Inc OH$78,667 Executive Director $77 $72 2024
18 W Read St Inc MD$79,128 Executive Director $4,329 $3,688 2023
Lss Housing Eau Claire Inc WI$79,474 President $40,683 $37,606 2024
Lutheran Development Corporation OH$80,205 President/ce $54,426 $51,022 2024
Mermentau Elderly Housing FL$59,784 Vice Preside $75,384 $62,680 2024
Abilities At San Juan Ii Inc FL$83,482 President/ceo $38,173 $32,678 2023
Jones Manor On The Sound NY$83,605 Executive Director $12,000 $9,881 2023
Manor Care Of Spokane Wa Association OH$54,489 Ceo $14,012 $13,136 2024
Passavant Memorial Homes Ii Inc PA$52,241 Ceo & President $36,502 $32,219 2024
Arc Apartments Inc NY$88,907 Ceo $69,638 $57,341 2023
Manor Care Of Tacoma Wa Association OH$90,124 Ceo $14,012 $13,136 2024
Mosaic Illinois Housing I NE$48,978 President $32,929 $32,273 2023
Faith Residence Apartments Inc MN$91,636 President & $21,403 $18,719 2024
Mohn Street Accessible Housinginc PA$92,206 President $35,818 $32,548 2023
Senior Homes Of Colorado CO$92,951 Executive Dir. $72,616 $61,629 2024
Mckee Street Apartments Inc MO$93,336 President $7,448 $6,982 2024
Elim Senior Housing Inc OH$95,392 Director/president $24,254 $22,737 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 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 default21st
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted29th

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 (Mary Simonson) 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 34 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,865 is reasonable (approximately the 21st 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.