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PeerBasis
Compensation Comparability Determination

Sapiens Management Corporation

Executive Director / CEO

EIN 742964557
TX · NTEE S47
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mr Len Miller, Executive Director / CEO ($50,904) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$256 total compensation of comparable organizations → $175,008 $50,904
$3,29810th
$8,37625th
$17,187Median
$41,80675th
$75,06690th
$50,904This org · 77th
p10$3,298
p25$8,376
p50$17,187
p75$41,806
p90$75,066
$50,904

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 TX cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Rebelawn Realty IncKY $20,350$6,383 990
Up Business CapitalMI $20,354$33,044 990
Arlington Chamber Of CommerceTX $20,048$27,693 990
Tunkhannock Business AndPA $21,032$13,104 990
Southeast Raleigh CommunityNC $21,505$27,089 990
J Bennett Johnston Science FoundationLA $21,594$62,136 990
Williamsport Ballpark IncPA $18,692$41,638 990
North Coast Waterfront DevelopmentOH $18,496$175,008 990
Student DreamNY $18,441$8,633 990
Laborers Local 663 Property IncMO $22,253$65,793 990
Oakland Development FundPA $22,503$4,744 990
Cb Cares Educational FoundationPA $17,759$10,961 990
Monclova Historical FoundationOH $22,924$42,308 990
Bbb Center For EthicsOH $17,494$17,036 990
The Texas Society Of AcofpTX $17,031$14,570 990
American Board Of Sleep MedicineIL $17,021$85,391 990
American Dairy Association Of AlabamaGA $16,995$256 990
Pioneer Georgia IncGA $24,236$3,016 990
The North Little Rock ChamberAR $24,336$8,840 990
Hampton Roads Chamber FoundationVA $24,388$21,169 990
Mhep Properties IncPA $24,820$1,529 990
Three Crowns FoundationIL $24,879$116,526 990
Boma FoundationDC $24,937$79,040 990
Tag Community VenturesPA $25,000$83,232 990
Minnesota Milk Producers AssociationWI $25,845$3,955 990

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 TX 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 default77th
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted91st

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 (Mr Len Miller) 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 44 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,904 is reasonable (approximately the 77th 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). 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.