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PeerBasis
Compensation Comparability Determination

Arbor Lakes Senior Housing

Executive Director / CEO

EIN 311732012
MN · NTEE L22
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thomas Adams, Executive Director / CEO ($18,918) against every comparable organization that fit the selection criteria — 300 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Thomas Adams — reported title “EXECUTIVE VICE PRESIDENT OF COMMONBOND HOUSING”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

300 organizations qualified on sector, size, and geography 300 within the band form the benchmarked peer set.

Distribution of comparable compensation

$303 total compensation of comparable organizations → $470,868 $18,918
$6,51910th
$23,12825th
$40,962Median
$63,45875th
$73,99890th
$18,918This org · 20th
p10$6,519
p25$23,128
p50$40,962
p75$63,458
p90$73,998
$18,918

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
Columbus Rhf Housing Inc CA$566,140 President/ceo $76,739 $63,458 2025
The Salvation Army Tulare Residences Inc CA$559,959 President $32,694 $28,571 2023
Village East Senior Housing Association WA$566,852 Executive Director $5,995 $5,432 2023
Lutheran Housing Services 5 Inc OH$567,206 Prsident/ceo $62,368 $66,852 2023
Saline Community Directions Inc CA$559,225 President/ceo $68,128 $57,828 2024
🔒 295 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 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted40th

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 300-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 9, 2026.