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PeerBasis
Compensation Comparability Determination

Lw Fraser Independent Living Project

Executive Director / CEO

EIN 363364065
MN · NTEE L200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Diane Cross, Executive Director / CEO ($25,655) against every comparable organization that fit the selection criteria — 292 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Diane Cross — reported title “CEO/SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

292 organizations qualified on sector, size, and geography 292 within the band form the benchmarked peer set.

Distribution of comparable compensation

$154 total compensation of comparable organizations → $354,009 $25,655
$9,49410th
$19,86925th
$42,320Median
$62,58475th
$95,73390th
$25,655This org · 31st
p10$9,494
p25$19,869
p50$42,320
p75$62,584
p90$95,733
$25,655

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
Village Gardens Rhf Housing Inc CA$408,945 President/ceo $68,128 $59,536 2024
Northwest Chicago Group Homes Inc IL$404,746 Ceo $54,780 $53,098 2025
Lutheran Social Services Of Central Ohio OH$411,213 President & Ceo $9,088 $10,029 2023
Princeton Ministries 4 Inc CO$411,397 President/director $33,798 $33,767 2023
Lutheran Social Services Of Central Ohio OH$411,821 President & Ceo $9,088 $10,029 2023
Housing Opportunities Inc PA$403,498 Executive Director $54,580 $55,084 2024
New Bern Older Adult Housing NC$412,869 President/ceo $48,900 $51,135 2024
Gobuildlove Inc FL$401,638 Executive Director $61,490 $58,460 2024
Long Island Family & Elder Care Inc NY$414,767 Associated Executive Director $52,400 $47,920 2024
Housing Whitefish Inc MT$415,176 Executive Di $75,277 $80,004 2025
Lexington Home Ownership Comm Ii KY$415,276 President $70,585 $79,014 2023
Amistad Housing Development TX$400,158 Executive Di $41,666 $42,180 2024
Athens Housing Redevelopment Inc GA$400,017 Former Presi $2,210 $2,315 2023
Wind Terrace Inc TX$415,985 Secretary/treasurer $43,875 $45,729 2023
Christian Care Mesa Iii AZ$398,497 President/ceo $78,149 $76,062 2024
Housing Works East New York Housing NY$417,473 Secretary $27,348 $25,749 2023
United Church Residences Of Corinth Mississippi Inc OH$397,854 Treasurer $34,230 $37,775 2023
Aspire Indiana Housing Inc IN$397,799 President/ceo $55,402 $60,874 2023
California Community Builders Inc CA$417,818 Ceo $116,007 $101,377 2024
Lighthouse Living Centers No 2 Inc TX$397,478 President $24,213 $25,236 2023
Kalamazoo Collective Housing MI$418,734 Executive Director $40,648 $42,460 2024
Chattanooga Community Housing TN$420,375 President, Executive Direc $109,627 $116,619 2024
Nassausuffolk Partnership Housing NY$394,170 Exec. Vp/coo $66,592 $60,898 2024
Community Development Coalition Corporation FL$394,120 Chief Executive Officer $119,818 $117,279 2023
Lighthouse Living Centers Inc TX$394,064 President $24,213 $25,236 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 2024 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 default31st
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted92nd

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 (Diane Cross) 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 292 similarly situated organizations (Same NTEE sector (L20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,655 is reasonable (approximately the 31st 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.