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PeerBasis
Compensation Comparability Determination

Summerfield Senior Residences Inc

Executive Director / CEO

EIN 742817841
KS · NTEE L22
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Byron Adrian, Executive Director / CEO ($2,639) against every comparable organization that fit the selection criteria — 198 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

198 organizations qualified on sector, size, and geography 198 within the band form the benchmarked peer set.

Distribution of comparable compensation

$264 total compensation of comparable organizations → $443,393 $2,639
$9,25910th
$17,81425th
$33,772Median
$54,45475th
$87,00890th
$2,639This org · 2nd
p10$9,259
p25$17,814
p50$33,772
p75$54,454
p90$87,008
$2,639

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 KS 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
Sands Horizon Ii Inc GA$247,015 Secretary, Manager $9,000 $8,160 2025
Jordan Bay Place ME$248,899 President $45,000 $42,941 2023
Steamboat Trails Inc OH$249,965 Chief Executive Officer $5,741 $5,795 2023
Cheyenne Senior Housing Inc MN$250,150 President/tr $68,006 $60,597 2025
Whitewater Manor Inc WI$245,060 President $36,618 $35,399 2024
Westfield Towers Inc PA$244,887 Ceo $18,725 $17,285 2024
Edgecomb Woods ME$243,350 Interim President And Ceo $47,322 $43,862 2024
Renewal House Inc CT$243,316 Executive Di $61,214 $53,127 2024
Aaa Elderly Housing - Heritage Villa Of AR$243,182 Executive Director $12,818 $13,731 2023
Providence Blanchet Association WA$252,450 President $461,693 $393,920 2023
Catholic Eldercare At St Hedwig's MN$242,381 President/ceo $33,545 $30,681 2024
Loretto Properties Corporation NY$253,117 Ceo/president $27,907 $23,342 2024
Sepp Rural Elderly Housing Inc NY$242,040 Executive Director $21,973 $18,379 2024
Passumpsic View Inc VT$253,901 Executive Director $22,748 $21,820 2023
Guadalupe Senior Village CO$254,265 Vice President $35,660 $31,651 2024
Garden Terrace Commons Senior Housing MN$255,476 Executive Vice President $18,918 $17,814 2023
Alloway Housing Development NY$239,066 Director And President $3,026 $2,531 2024
Hudson Senior Housing Inc MN$256,839 President/tr $68,006 $60,597 2025
O'bannon Terrace Of Goshen Inc OH$238,262 Chief Executive Officer $7,729 $7,801 2023
Presbyterian Home Quitman Retirement GA$238,240 President/ceo $54,562 $50,782 2024
Shelby County Senior Citizens Corp TX$257,195 Secretary/tr $32,160 $29,778 2024
Ucc Xvii Inc OH$258,578 Treasurer $50,772 $49,776 2024
Homes For Shippensburg Inc MD$236,378 Vice President & Director $27,109 $23,460 2024
Heritage Place Phase Iii ID$259,454 Executive Dir. $21,242 $20,917 2024
Meadow Road Housing Corporation Inc NH$260,531 President $24,428 $20,879 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS 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 KS 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted23rd

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 (Byron Adrian) 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 198 similarly situated organizations (Same NTEE sector (L22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,639 is reasonable (approximately the 2nd 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.