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PeerBasis
Compensation Comparability Determination

Pine Cone Manor Inc

Executive Director / CEO

EIN 411871435
MN · NTEE L20
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Traci Larson, Executive Director / CEO ($18,462) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19,477 total compensation of comparable organizations → $67,656 $18,462
$33,62410th
$66,25325th
$67,656Median
$67,65675th
$67,65690th
$18,462This org · 0th
p10$33,624
p25$66,253
p50$67,656
p75$67,656
p90$67,656
$18,462

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
Montana Mobility Impaired Housing MN$267,768 President/tr $65,715 $67,656 2023
Asi Southern Nevada Inc MN$283,090 President/tr $65,715 $67,656 2023
South Hampton Roads Supportive MN$283,227 President Tr $65,715 $67,656 2023
Asi Redruth Inc MN$256,149 President/tr $65,715 $67,656 2023
Robbins Way Senior Housing MN$304,582 Executive Vice President $18,918 $19,477 2023
Corpus Christi Supportive Hsng Inc MN$233,649 President/tr $65,715 $67,656 2023
Asi Las Vegas Inc MN$231,078 President/tr $65,715 $67,656 2023
Asi Greeley Ii Inc MN$225,671 President/tr $68,006 $66,253 2025
Memphis Supportive Housing Inc MN$214,379 President/tr $65,715 $67,656 2023
Asi Davis Inc MN$208,437 President $65,715 $67,656 2023
Asi Great Falls Inc MN$190,468 President/tr $65,715 $67,656 2023
Asi Henderson Inc MN$185,291 President/tr $68,006 $66,253 2025
Las Vegas Supportive Housing Inc MN$184,865 President/tr $68,006 $66,253 2025
Asi - Jamestown Inc MN$184,619 President/tr $65,715 $67,656 2023
Maple Lake Housing Development MN$388,700 Manager $41,592 $41,592 2024
Lw Fraser Independent Living Project MN$407,758 Ceo/secretary $25,655 $25,655 2024

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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted13th

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 (Traci 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 16 similarly situated organizations (Same NTEE sector (L20) + MN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,462 is reasonable (approximately the 0th 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.