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PeerBasis
Compensation Comparability Determination

Lutheran Housing Of La Crosse Inc

Executive Director / CEO

EIN 391751934
WI · NTEE L21Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Scott Rathgaber, Executive Director / CEO ($73,275) against every comparable organization that fit the selection criteria — 213 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Scott Rathgaber — reported title “Chief Executive Officer”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

213 organizations qualified on sector, size, and geography 213 within the band form the benchmarked peer set.

Distribution of comparable compensation

$340 total compensation of comparable organizations → $279,528 $73,275
$8,63810th
$20,58625th
$35,907Median
$54,51175th
$64,01290th
$73,275This org · 92nd
p10$8,638
p25$20,586
p50$35,907
p75$54,511
p90$64,012
$73,275

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 WI 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
Mcgee Plaza Housing Development Fund NY$248,489 Executive Director $150,000 $133,620 2023
Alexandria Senior Housing Inc MN$247,725 President & Ceo $41,871 $39,616 2024
Noble Housing Corporation ME$252,301 Interim President And Ceo $47,322 $45,373 2024
Westfall Heights Housing NY$252,359 President (Until 1/19/24) $32,299 $27,946 2024
Delano Commons Senior Housing MN$252,437 Executive Vp Of Commonbond Housing $18,918 $18,428 2023
Chickasaw Development Corporation AL$254,207 Secretary Treasurer $8,265 $8,550 2024
Snhs Elderly Housing Xi Inc NH$254,568 Treasurer $53,564 $46,137 2025
Serv Center Housing Corporation NJ$255,242 President $58,960 $50,406 2024
Snhs Elderly Housing Vi Inc NH$242,562 Treasurer $53,564 $46,137 2025
Asi Mobile Inc MN$242,462 President/tr $68,006 $62,684 2025
Reach Apartments Inc OR$241,618 President & Ceo (Until Oct. 2023) $27,042 $24,756 2023
Independent Living Horizons Thirteen In GA$241,393 President/ceo $21,151 $20,965 2023
Edith Street Apartments Inc CA$257,405 Former Exec Dir $15,870 $13,509 2023
Sanctuary Village PA$240,537 Executive Di $98,654 $94,202 2024
Albemarle Older Adult Housing Inc NC$240,107 President/ceo $48,900 $48,380 2024
The Crossings Of Amelia Inc OH$258,565 Chief Executive Officer $8,517 $8,638 2024
West Central Missouri Oaktree Villa MO$259,046 Chief Executive Officer $24,797 $24,500 2025
Plaza Del Sol Manor Inc CO$261,876 Executive Dir. $34,362 $31,549 2024
Good Shepherd Of Washington WI$236,337 President And Ceo $33,743 $33,743 2024
Eastmont Court Inc CA$236,288 Ceo $47,732 $40,632 2023
Hart Residences Inc CT$263,431 Executive Di $11,320 $10,463 2023
Minnehaha County Supportive Housing MN$264,357 President/tr $65,715 $64,012 2023
Reno Supportive Housing Inc MN$234,023 President/tr $65,715 $64,012 2023
Willow Street Apartments CO$233,579 President $29,805 $27,365 2024
Asi Carson City Inc MN$233,263 President/tr $65,715 $64,012 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default92nd
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted99th

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 (Scott Rathgaber) 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 213 similarly situated organizations (Same NTEE sector (L21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,275 is reasonable (approximately the 92nd 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.