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PeerBasis
Compensation Comparability Determination

Senior Citizens Activities Network

Executive Director / CEO

EIN 223178757
NJ · NTEE B60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Ciavolino, Executive Director / CEO ($72,402) against every comparable organization that fit the selection criteria — 143 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Ciavolino — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

143 organizations qualified on sector, size, and geography 143 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,191 total compensation of comparable organizations → $705,690 $72,402
$19,35610th
$47,47525th
$74,109Median
$100,07975th
$146,23890th
$72,402This org · 49th
p10$19,356
p25$47,475
p50$74,109
p75$100,079
p90$146,238
$72,402

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 NJ 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
Charlotte Mason Educational Center Of PA$467,511 Executive Director $72,847 $76,993 2025
Midwest Implant Institute Inc OH$468,195 Co-director $40,000 $47,451 2023
Literacy Volunteers Of Charlottesvilleabermarle VA$461,974 Executive Director $87,500 $91,911 2024
East Coast Core PA$460,000 Secretary $8,000 $8,678 2024
Mv Center For Education And Training (Mvcet) MA$458,472 Executive Director $13,416 $13,503 2023
The Workwell Partnership NJ$455,944 Executive Dir. $46,250 $44,923 2024
Southern California Regional Transit CA$455,596 Executive Dir. $163,500 $153,591 2024
Your Money Matters WA$479,748 Founder $120,588 $117,452 2024
Des-cpr Inc PA$451,312 Executive Director $60,515 $65,652 2024
Texas Bar College TX$482,376 Executive Director Tbc $16,090 $17,509 2024
Western Montana Professional Learning MT$450,600 Co-director $17,883 $21,590 2023
New Direction Services Inc NY$483,363 Executive Dir. $52,879 $53,518 2023
Fannie Lou Hamer Cancer Foundation MS$488,220 President/ce $138,132 $172,309 2023
Massachusetts Center For The Book Inc MA$444,618 Executive Director $88,250 $84,049 2025
Centro Laboral De Graton CA$493,223 Interim Exec Director $58,545 $56,621 2023
California Independent Provider CA$493,470 Executive Director $112,535 $108,837 2023
Nccpa Health Foundation Inc GA$435,893 President And Ceo, Nccpa $93,946 $102,764 2024
Amani Women Center Inc GA$497,667 Executive Director $68,100 $76,692 2023
Maimonides Heritage Center Ltd NY$435,255 Founder & Dean $65,000 $63,898 2024
Maker Works Community Workshops MI$431,266 Executive Di $19,392 $21,775 2024
The Muse Writers Center VA$504,515 Executive Di $53,290 $57,629 2023
Gestalt Institute Of Cleveland OH$504,898 Executive Chair/director $81,604 $94,028 2024
Chicago Fair Trade IL$505,750 Director $70,725 $75,642 2024
Refugee Jumpstart Coaching CA$508,472 Executive Director $32,400 $30,436 2024
Iowa Council Of Foundations IA$510,972 President $125,461 $149,446 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ cost of living and 2023 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 NJ 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 default49th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted43rd

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 (Michael Ciavolino) 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 143 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,402 is reasonable (approximately the 49th 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.