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PeerBasis
Compensation Comparability Determination

Johnstown Senior Citizens Service Center Inc

Executive Director / CEO

EIN 222528934
NY · NTEE P81
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Karol Gifford, Executive Director / CEO ($31,850) against every comparable organization that fit the selection criteria — 119 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

119 organizations qualified on sector, size, and geography 119 within the band form the benchmarked peer set.

Distribution of comparable compensation

$426 total compensation of comparable organizations → $103,329 $31,850
$14,52010th
$33,21325th
$47,481Median
$61,92675th
$80,46590th
$31,850This org · 24th
p10$14,520
p25$33,213
p50$47,481
p75$61,926
p90$80,465
$31,850

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
Senior Center Of Macon MO$232,139 Director $39,791 $45,437 2025
Geary County Senior Citizens Inc KS$233,704 Executive Director $38,002 $45,434 2024
Wickham Park Senior Center Association Inc FL$230,808 Director $8,750 $8,862 2025
Spokane Area Jewish Family Services WA$234,947 Executive Di $69,584 $68,943 2024
Ypsilanti Senior Center MI$229,943 Executive Director $41,600 $46,293 2025
Senior Center Of South Pearl River MS$237,305 Executive Dir. $56,540 $71,746 2023
Jackson County Senior Center Inc KY$228,182 Director $23,745 $27,504 2025
Christian Care Holding Company Inc AZ$238,499 President/ceo $78,149 $83,173 2024
Reynolds County Council On Aging Inc MO$225,720 Administrator $39,900 $46,767 2024
Shepherds Center Of The Greenbrier Valley WV$225,307 Executive Director $56,433 $65,876 2025
Federal Way Senior Center WA$223,731 Executive Director $52,000 $51,521 2024
Greater Northfield Senior Citizens Inc VT$223,229 Longo $27,785 $30,949 2024
Sellers Senior Center Inc DE$223,010 Executive Di $38,666 $41,898 2024
Autumn Glow Alzheimer's Care Home Inc CA$244,981 President & Ceo $21,328 $20,381 2024
Friends In Action ME$246,863 Executive Di $64,661 $73,770 2023
Bonita Senior Center Inc FL$218,021 Director $12,000 $12,475 2024
Pickett Fences Senior Services Inc MD$217,855 President $13,000 $13,847 2023
Golden Slipper Center For Seniors Inc PA$249,833 Executive Director $53,500 $60,786 2023
Senior Friends Inc WI$250,264 Secretary $41,467 $47,925 2024
Young County Senior Citizens Assoc Inc TX$250,831 Executive Director $50,000 $55,350 2024
Smelter City Senior Citizens MT$252,346 Director $38,521 $45,952 2024
My Home Inc CA$252,354 Administrator $36,000 $35,417 2023
Care-community Action Respecting Elders MN$253,734 Executive Dir. $56,107 $61,353 2024
Newton At Home Inc MA$254,243 Executive Director $48,820 $47,298 2025
Options In Aging PA$254,534 Outgoing Executive Director $70,252 $77,529 2024

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 default24th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted20th

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 (Karol Gifford) 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 119 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,850 is reasonable (approximately the 24th 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.