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PeerBasis
Compensation Comparability Determination

Marian Manor Apartments Inc

Executive Director / CEO

EIN 450412288
ND · NTEE P75
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sandy Gerving, Executive Director / CEO ($24,902) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sandy Gerving — reported title “Administrator”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,771 total compensation of comparable organizations → $388,223 $24,902
$11,09810th
$28,27525th
$36,813Median
$58,99475th
$94,04390th
$24,902This org · 23rd
p10$11,098
p25$28,275
p50$36,813
p75$58,994
p90$94,043
$24,902

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 ND 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
Greenfield Manor Inc WI$260,032 Executive Dir. $9,600 $8,874 2024
Real Services Housing Inc IN$300,889 President/ce $36,785 $35,349 2023
Bishop Morrow Personal Care Home PA$302,813 President $12,000 $10,592 2024
Mountlake Terrace Community Senior Center WA$237,138 Executive Director $76,698 $60,778 2024
West Valley Towers CA$325,033 President/ceo $68,128 $52,069 2024
Harrison House Personal Care Home PA$232,550 Executive Vp $41,926 $37,006 2024
Sunnyside Citywide Homecare NY$337,202 Associate Executive Director Of Finance $42,934 $35,353 2023
Home For The Armenian Aged Inc NJ$221,744 Administrator $33,922 $26,807 2024
Villagesokc Inc OK$221,397 Executive Di $15,600 $15,653 2023
Abilities At Crestview Inc FL$219,629 President/ceo $38,173 $32,678 2023
Caring Carroll Inc MD$213,516 Executive Di $64,827 $53,643 2024
Unalaska Senior Citizens AK$205,613 Program Manager $40,365 $35,166 2023
Friendship Village Foundation IA$196,568 President/ce $358,763 $338,723 2025
Senior Companion Program Inc WI$192,267 Executive Dir. $47,500 $43,907 2024
The Wesley Inc MD$380,240 Executive Dir. $113,685 $94,072 2024
Wrc North Fork Heights PA$382,563 Board Member/cbdo $42,708 $37,696 2024
Senior Advocates For Generational Equity OR$393,791 Executive Director $95,524 $78,516 2024
St Croix Valley Supportive Housing MN$394,144 President And Ceo $41,871 $36,620 2024
Casa Bienvivir TX$394,889 C.e.o. $438,486 $388,223 2024
Englishton Park Inc IN$398,892 Executive Director $24,075 $22,471 2024
Management Services Inc CA$410,924 President $122,712 $93,786 2024
Ashland Assisted Living Inc OH$418,173 President & Ceo $9,088 $8,771 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND cost of living and 2023 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 ND 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 default23rd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted64th

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 (Sandy Gerving) 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 22 similarly situated organizations (Same NTEE sector (P75), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,902 is reasonable (approximately the 23rd 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.