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PeerBasis
Compensation Comparability Determination

Grand Island Regency Retirement

Executive Director / CEO

EIN 470761023
NE · NTEE Z99Z
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Peggy Marsh, Executive Director / CEO ($96,741) against every comparable organization that fit the selection criteria — 199 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: Peggy Marsh — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

199 organizations qualified on sector, size, and geography 199 within the band form the benchmarked peer set.

Distribution of comparable compensation

$39 total compensation of comparable organizations → $445,364 $96,741
$12,17110th
$26,02225th
$53,564Median
$74,01075th
$97,82290th
$96,741This org · 89th
p10$12,171
p25$26,022
p50$53,564
p75$74,010
p90$97,822
$96,741

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 NE 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
Delaware Laborers'-employers' NJ$328,663 Assistant Director $171,201 $146,315 2023
Rossford Convention And Visitors Bureau OH$328,927 Exec Director $53,975 $54,722 2023
Nassans Place NJ$328,006 Executive Director $92,280 $78,866 2023
Hough Foundation WA$330,408 Executive Director $84,941 $72,794 2023
South Terry Water Association Inc MS$330,466 Sec/ Treasurer $15,600 $15,738 2025
Wyandot Health Foundation OH$326,027 Treasurer $38,648 $38,059 2024
Fraternal Order Of Eagles WA$331,795 Secretary $6,578 $5,334 2025
Council For Drug Free Youth MO$333,036 Executive Dir. $54,654 $53,820 2024
Bluebonnet Casa Inc TX$323,846 Executive Director $64,300 $59,802 2024
Na Moku Aupuni O Ko Olau Hui HI$334,485 President $10,721 $8,924 2024
Living Voices WA$334,859 Artistic Director $60,000 $49,945 2024
Affiliated Council-center For OH$321,336 Pres/ceo $24,470 $24,097 2024
Educational Divide Reform Inc MA$321,178 President $20,000 $16,710 2024
Ocean Beach School District Foundation WA$320,849 Administrator $10,200 $8,741 2023
Citizen Outreach Foundation Inc NV$320,232 Vice President $14,000 $13,047 2024
Bay Area Psychotherapy Training CA$337,616 Executive Di $54,600 $45,130 2023
The Detroit Creativity Project MI$338,412 Executive Di $67,501 $64,778 2024
Warrior Food Project Inc FL$339,722 President $78,500 $68,564 2024
San Leandro Education Foundation CA$317,348 Executive Director $75,000 $58,661 2025
Big Sister League Residency Inc CA$340,583 Executive Dir. $35,490 $29,334 2023
Light Of The Rockies Christian Counseling Center CO$341,083 Executive Director $7,380 $6,579 2024
Zen Hospice Project CA$341,218 Executive Dir. $143,380 $115,111 2024
Bend Ice OR$315,372 Director $1,386 $1,197 2024
Washington Association Of Criminal Defense Lawyers WA$342,213 Executive Director $104,980 $89,968 2023
Environmental Resource Center ID$315,113 Executive Di $68,428 $67,679 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default89th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted75th

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 (Peggy Marsh) 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 199 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $96,741 is reasonable (approximately the 89th 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.