Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Stevenson Land Corporation

Executive Director / CEO

EIN 680388269
CA · NTEE L20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Linda Mandolini, Executive Director / CEO ($39,896) against every comparable organization that fit the selection criteria — 132 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

132 organizations qualified on sector, size, and geography 132 within the band form the benchmarked peer set.

Distribution of comparable compensation

$944 total compensation of comparable organizations → $341,107 $39,896
$8,37710th
$16,54825th
$26,845Median
$42,40475th
$76,02490th
$39,896This org · 70th
p10$8,377
p25$16,548
p50$26,845
p75$42,404
p90$76,024
$39,896

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 CA 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
Sourlis - Eleuterio Homes Inc MD$66,596 President $20,272 $22,597 2023
Cedar Lake - Washburn Inc KY$66,746 President & Ceo (See Sch O) $11,133 $13,852 2024
Accessible Housing Inc OH$66,481 Board President $31,713 $40,048 2023
Mosaic Housing Corp Xix - Winfield NE$66,405 President $26,896 $33,501 2024
Rooted Communities Inc FL$66,138 Director $35,000 $38,077 2024
Habitat For Humanity Of Jessamine KY$67,405 Director $38,100 $47,404 2024
Mcallister Street Inc CA$65,887 Ceo $20,348 $20,949 2023
Kenwood Properties Inc WI$65,587 President $12,066 $14,593 2024
Rural Community Improvement Corporation GA$68,048 President $3,071 $3,682 2023
Westminsterwashingtonnmtc Inc MA$68,073 Board Member $4,648 $4,712 2025
D&b Affordable Housing Inc NV$68,274 President, Treasurer, Dire $12,694 $14,736 2024
Georgetown Apartments Inc MD$64,932 President $20,272 $22,597 2023
Walden Place Inc MD$68,485 President $20,272 $22,597 2023
Kalani Mala Inc HI$69,194 Vp/secretary $29,184 $30,259 2024
Escalante Meadows Development Company CA$69,334 Ceo $35,624 $35,624 2024
Centennial Housing Inc MD$69,439 President $20,272 $22,597 2023
Abilities At Morningside Ii Inc FL$69,616 President/ceo $38,173 $42,756 2023
Catalina Housing Foundation AZ$69,765 President & Ceo $8,192 $9,393 2023
Westside Affordable Housing Inc GA$63,489 President & Ceo $84,307 $101,069 2023
O'connor Homes Inc MD$63,231 President $20,272 $22,597 2023
Appletree Housing Inc PA$70,173 President & Ceo $10,357 $11,653 2025
Work Housing Corporation MA$62,931 President $28,956 $30,134 2024
Oakland Estates Apartments Inc IN$70,856 President & Ceo $52,409 $64,005 2024
Passavant Memorial Homes Housing PA$62,448 Ceo & President $36,502 $42,155 2024
Credo Housing Development Inc CT$71,129 Executive Di $41,000 $44,519 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default70th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted0th
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 (Linda Mandolini) 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 132 similarly situated organizations (Same NTEE sector (L20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,896 is reasonable (approximately the 70th 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.