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PeerBasis
Compensation Comparability Determination

Project Ezra

Executive Director / CEO

EIN 132739211
NY · NTEE P810
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Geraldine E Murphy, Executive Director / CEO ($53,779) against every comparable organization that fit the selection criteria — 149 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Geraldine E Murphy — reported title “Vice President”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

149 organizations qualified on sector, size, and geography 149 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,475 total compensation of comparable organizations → $180,103 $53,779
$26,97410th
$42,57725th
$58,297Median
$77,14075th
$90,46990th
$53,779This org · 43rd
p10$26,974
p25$42,577
p50$58,297
p75$77,140
p90$90,469
$53,779

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 NY 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
Korean American Senior Citizens NJ$361,388 Treasurer $24,000 $23,713 2024
Johnson County Senior Services Inc IN$361,997 Executive Director $136,262 $159,022 2024
The Emmaus Calling Inc TX$362,807 President $158,027 $180,103 2023
Rise Collaborative Inc DC$364,769 President $21,924 $21,291 2024
Oregon Senior Citizens Center Inc OH$365,280 Executive Di $58,579 $70,689 2023
Senior Citizen's Activity Center TX$357,354 Executive Di $43,087 $47,697 2024
Blair Senior Fund PA$355,472 President $32,971 $36,386 2024
Star Valley Senior Citizens Center WY$354,737 Executive Director $58,992 $71,971 2023
Nodaway County Senior Citizens Senate Inc MO$353,643 Administrator $40,074 $45,760 2025
Friendship Community Center Inc MI$353,365 Executive Dir. $60,000 $70,559 2023
Shoshoni Senior Citizens Inc WY$369,888 Executive Di $43,705 $51,791 2024
White Rose Senior Center Inc PA$351,408 Executive Director $66,949 $71,979 2025
Edward King House Senior Center Inc RI$371,571 Executive Director $61,335 $67,008 2023
Clarence Fraim Senior Center Of DE$347,654 Executive Di $62,074 $67,262 2024
Winn Council On Aging Inc LA$375,503 Executive Dir. $46,773 $58,680 2023
55 Kip Center-rutherford Senior Center NJ$375,925 Executive Director $89,000 $90,535 2023
Story City Senior Citizens Inc IA$377,695 Executive Dir. $70,468 $85,387 2024
Northwest Dane Senior Services Inc WI$377,911 Executive Director/secretary $102,018 $121,389 2023
Mid Rogue Foundation OR$343,804 Executive Dir. $21,711 $22,312 2024
Lutheran Services For The Aging Inc NC$343,532 President/ceo $13,158 $15,046 2024
Heart Of Senior Citizen Services MI$342,756 Executive Dir. $53,255 $60,831 2024
Maps Charities CA$342,310 Administrator $48,346 $47,564 2023
Elder Love Usa CA$338,174 Executive Director $1,500 $1,475 2023
Upper Kittitas County Senior Center WA$337,906 Exec Director $70,487 $69,838 2024
Bristol Township Senior Center PA$389,884 Center Manager $68,620 $73,776 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default43rd
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted39th

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 (Geraldine E Murphy) 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 149 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,779 is reasonable (approximately the 43rd 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.