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PeerBasis
Compensation Comparability Determination

Highland Lutheran Senior Housing Inc

Executive Director / CEO

EIN 330483368
CA · NTEE L22Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shannon Larson, Executive Director / CEO ($48,500) against every comparable organization that fit the selection criteria — 45 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

45 organizations qualified on sector, size, and geography 45 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,841 total compensation of comparable organizations → $76,739 $48,500
$14,63410th
$32,91625th
$49,747Median
$68,12875th
$74,76190th
$48,500This org · 49th
p10$14,634
p25$32,916
p50$49,747
p75$68,128
p90$74,761
$48,500

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

OrganizationStateTotal revenueTotal compSource
Protection Of Mother Of GodCA $391,166$47,409 990
Charlotte Rhf Housing IncCA $393,964$68,128 990
Life Plan HumboldtCA $388,432$28,000 990
Mason City Rhf Housing IncCA $387,942$68,128 990
Malone Community Center Housing CorpCA $398,589$74,761 990
Vph Adult Retirement CenterCA $406,731$68,128 990
St Paul's Retirement Homes FoundationCA $363,429$21,008 990
Manitowoc Rhf Housing IncCA $354,889$68,128 990
Colorado River Senior CitizensCA $430,998$49,747 990
Parker Home And AssociatesCA $431,377$45,070 990
Miracle Mile Senior Citizen Housing CorpCA $351,502$22,883 990
Charles Street Village IncCA $348,676$35,313 990
Good Shepherd Senior Housing CorporationCA $441,270$47,857 990
Plymouth Place IncCA $329,741$68,128 990
Prairie Grove Apartments IncCA $327,526$68,128 990
5199 Mission Street Senior Housing IncCA $460,301$13,498 990
Edna Rhf Housing IncCA $318,411$68,128 990
Chesapeake Rhf Housing IncCA $470,101$68,128 990
Adam & Bruce Housing CorporationCA $479,014$74,761 990
Senior Affordable Housing Corp No 1CA $479,251$47,857 990
Casa Montego Ii IncCA $486,644$32,916 990
Rodeo Senior Apartments IncCA $495,798$43,208 990
Odessa Methodist Housing IncCA $497,273$76,739 990
Echo Park Senior Citizen HousingCA $497,700$22,566 990
Bonham Rhf Housing IncCA $498,485$74,761 990

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 CA 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 default49th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted11th

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 (Shannon Larson) 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 45 similarly situated organizations (Same NTEE sector (L22) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,500 is reasonable (approximately the 49th 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.