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PeerBasis
Compensation Comparability Determination

Mccreary Apartments Inc

Executive Director / CEO

EIN 610966805
KY · NTEE L21Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Sewell, Executive Director / CEO ($84,915) against every comparable organization that fit the selection criteria — 192 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

192 organizations qualified on sector, size, and geography 192 within the band form the benchmarked peer set.

Distribution of comparable compensation

$72 total compensation of comparable organizations → $445,857 $84,915
$8,39610th
$19,70525th
$34,742Median
$48,66075th
$73,33090th
$84,915This org · 92nd
p10$8,396
p25$19,705
p50$34,742
p75$48,660
p90$73,330
$84,915

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 KY 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
Intercommunity Housing Ferndale CO$356,132 President/director $43,633 $38,943 2024
Central Valley Senior Housing CA$357,980 President $43,669 $36,135 2023
Gold Camp Housing Partners CO$354,204 Executive Director $18,751 $16,735 2024
United Church Residences Of Olean OH$358,535 Treasurer $34,230 $34,742 2023
The Salvation Army Colorado Springs Residences Ii CA$358,927 President $32,694 $27,054 2023
Mackenzie Place 202 MO$353,648 President/ceo $41,197 $40,614 2024
Slippery Rock Presbyterian Senior PA$359,375 Director And President $37,604 $34,904 2024
Ohio Region Senior Citizens Housing MO$360,481 President $1,200 $1,183 2024
National Church Residences Of Anderson OH$351,675 President $48,755 $46,825 2025
Gardella Plaza Inc CA$361,384 President $43,669 $36,135 2023
Montello Welcome Home Inc MA$351,068 President & Ceo $42,027 $36,190 2023
Snhs Northwood Elderly Housing Inc NH$350,783 Treasurer $53,564 $44,849 2025
Diamond Sunrise Corporation CO$362,038 President $22,009 $19,643 2024
The Salvation Army Missoula Residences Inc CA$350,630 President $32,694 $27,054 2023
The Union Club OH$362,454 Secretary $14,500 $14,295 2024
Vicksburg Voa Elderly Housing Inc VA$349,422 President $183,373 $160,551 2025
Manteca Senior Housing Corporation CA$363,382 President $43,669 $36,135 2023
Community Living Of North Central KS$348,450 Board Member And President $18,379 $19,027 2023
58-60 Manhattan Avenue Housing NY$347,565 Vice President $4,935 $4,044 2025
Livingston Manor Senior Apartments Inc PA$347,525 President $30,792 $28,581 2024
Sartell Senior Housing Inc MN$347,322 President/tr $68,006 $60,934 2025
Voa Durham Maple Court Inc MD$347,046 Ceo/president Ex-officio $83,672 $72,811 2024
Catholic Housing Corporation Of St Clair PA$346,420 Chief Executive Officer $30,655 $28,454 2024
The Arc Of Delaware Inc DE$367,737 Executive Director $122,578 $111,715 2024
Bristol Bay Housing Development AK$344,952 Executive Dir. $28,730 $25,566 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default92nd
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted17th

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 (Mark Sewell) 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 192 similarly situated organizations (Same NTEE sector (L21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $84,915 is reasonable (approximately the 92nd 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.