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PeerBasis
Compensation Comparability Determination

Visiting Nurse Home Care & Hospice

Executive Director / CEO

EIN 020311473
NH · NTEE P75Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sandra Ruka, Executive Director / CEO ($147,564) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,996 total compensation of comparable organizations → $701,328 $147,564
$18,50110th
$42,61325th
$112,594Median
$153,29975th
$189,95090th
$147,564This org · 72nd
p10$18,501
p25$42,613
p50$112,594
p75$153,299
p90$189,950
$147,564

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 NH 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
Pine Harbour Inc NY$4,141,465 Executive Director $111,896 $112,739 2023
Penacook Assisted Living Facility NH$4,131,711 Executive Di $135,827 $132,326 2025
The Society For The Danish Old People's IL$4,123,673 President/ceo $249,088 $265,207 2024
Vmrc Foundation Inc VA$4,044,084 Ceo $61,455 $62,606 2025
United Methodist Senior Services Of MS$4,267,448 President/ceo $161,976 $195,373 2024
🔒 62 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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 default72nd
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted33rd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 67-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.