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

Manor Care Of Spokane Wa Association

Executive Director / CEO

EIN 260624687
OH · NTEE L22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Arturo Polizzi, Executive Director / CEO ($14,012) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$77 total compensation of comparable organizations → $133,102 $14,012
$2,79610th
$7,68525th
$32,556Median
$37,48775th
$56,91390th
$14,012This org · 42nd
p10$2,796
p25$7,685
p50$32,556
p75$37,487
p90$56,913
$14,012

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 OH 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
Passavant Memorial Homes Ii Inc PA$52,241 Ceo & President $36,502 $34,368 2024
Mermentau Elderly Housing FL$59,784 Vice Preside $75,384 $66,862 2024
Mosaic Illinois Housing I NE$48,978 President $32,929 $34,427 2023
Roseland Place Inc Nfp CO$61,985 President $11,727 $10,930 2023
Abilities At English Park Inc FL$63,084 President/ceo $38,173 $34,858 2023
Circus And Traveling Shows Retirement Project Inc FL$65,327 Executive Director $33,160 $30,280 2023
The Hills At Cortland Ridge WI$65,337 Ceo $32,070 $32,556 2023
Beverly Hills Senior Citizen CA$41,968 President $7,252 $5,912 2024
Caring Residential Services Inc NJ$39,320 Pres And Exec Director Ope $157,895 $133,102 2024
Prairie Inn Corporation ND$70,068 Executive Director $8,865 $9,457 2023
Piney Ridge Apartments Corporation Ii VA$37,742 Volunteer Director $57,939 $54,378 2023
East View Villa Inc KS$71,255 Ceo $2,885 $2,943 2024
Abilities At Eagle's Nest Inc FL$72,042 President/ceo $38,173 $34,858 2023
Frankford Elderly Housing Corporation MO$74,027 Vice President $2,208 $2,208 2024
Loretta Village Housing Ii Inc MD$75,094 Board Member $11,222 $10,198 2023
Aultman Home For Aged Women Inc OH$78,667 Executive Director $77 $77 2024
18 W Read St Inc MD$79,128 Executive Director $4,329 $3,934 2023
Lss Housing Eau Claire Inc WI$79,474 President $40,683 $40,115 2024
Lutheran Development Corporation OH$80,205 President/ce $54,426 $54,426 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Arturo Polizzi) 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 19 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,012 is reasonable (approximately the 42nd 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.