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PeerBasis
Compensation Comparability Determination

Fraser Independent Living Project Iv

Executive Director / CEO

EIN 411943697
MN · NTEE P82
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 — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,507 total compensation of comparable organizations → $88,153 $25,655
$18,76610th
$25,65525th
$41,164Median
$61,13975th
$67,65690th
$25,655This org · 25th
p10$18,766
p25$25,655
p50$41,164
p75$61,139
p90$67,656
$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.

OrganizationStateTotal revenueTotal compSource
The Arc Of Blair CountyPA $175,579$46,163 990
Council On DevelopmentalKY $174,468$88,153 990
Joy Research And Service Center For The Disabled IncCA $180,850$13,108 990
Asi - Birmingham IncMN $171,740$67,656 990
Alaska Association OnAK $185,629$87,162 990
Otsar CorpNY $167,592$29,740 990
Deaf Service Center Of Lake CountyFL $187,749$9,507 990
Attleboro Enterprises Properties IncMA $166,458$19,888 990
Kane Homes AssociationIL $189,878$12,617 990
Tenth And Lami IncMO $163,650$21,723 990
Detour Company Theater IncAZ $193,008$29,631 990
Heather Apartment AssociatesWA $160,834$22,814 990
The Right Path Riding Academy IncOK $194,904$38,943 990
Miracle League Of San DiegoCA $159,184$69,367 990
Down Syndrome Association Of BrevardFL $158,682$61,139 990
Suburban Adult Services Foundation IncNY $198,301$38,740 990
Nashville Supportive Housing IncMN $153,326$67,656 990
High Rise Day Habilitation CenterTX $201,293$40,022 990
Walla Walla Valley Disability NetworkWA $203,091$22,126 990
The Mon-arc Of Monroe IncMI $151,087$48,233 990
Pasadena Supportive HousingMN $204,006$66,253 990
Creative Citizen StudiosPA $204,801$33,320 990
Connectability IncGA $207,067$44,265 990
Reach MeOH $211,029$29,477 990
Fraser Independent Living Project IiiMN $212,562$25,655 990

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 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 default25th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted91st

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 53 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,655 is reasonable (approximately the 25th 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.