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PeerBasis
Compensation Comparability Determination

Tonopah Lamb Senior Housing Inc

Executive Director / CEO

EIN 611630388
MN · NTEE L22
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Stephen Vander Schaaf, Executive Director / CEO ($68,006) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19,992 total compensation of comparable organizations → $81,572 $68,006
$19,99210th
$36,57025th
$68,006Median
$68,00675th
$68,00690th
$68,006This org · 44th
p10$19,992
p25$36,570
p50$68,006
p75$68,006
p90$68,006
$68,006

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
Asi - Bozeman IncMN $163,239$68,006 990
Topeka Supportive Housing IncMN $162,367$68,006 990
Asi Dakota County IncMN $188,708$68,006 990
Great Falls Supportive HousingMN $147,915$68,006 990
Worthington Senior Housing IncMN $133,520$67,454 990
Kalispell Senior Housing IncMN $132,703$68,006 990
Good Shepherd Senior ApartmentsMN $215,235$29,052 990
Wellstone Commons Senior HousingMN $218,737$19,992 990
Owatonna Senior Housing IncMN $221,450$68,006 990
Clark County Supportive HousingincMN $221,935$68,006 990
Franklin Senior HousingMN $223,134$19,992 990
River Town Heights IncMN $224,666$42,979 990
Ebenezer Lakes Senior HousingMN $225,186$81,572 990
Asi Freeport Senior Housing IncMN $227,228$67,454 990
Catholic Eldercare At St Hedwig'sMN $242,381$34,433 990
Cheyenne Senior Housing IncMN $250,150$68,006 990
Garden Terrace Commons Senior HousingMN $255,476$19,992 990
Hudson Senior Housing IncMN $256,839$68,006 990

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 default44th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted44th

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 (Stephen Vander Schaaf) 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 18 similarly situated organizations (Same NTEE sector (L22) + MN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,006 is reasonable (approximately the 44th 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.