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PeerBasis
Compensation Comparability Determination

Falls Township Senior Citizens Inc

Executive Director / CEO

EIN 232074064
PA · NTEE P81Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Cecelia Murphy, Executive Director / CEO ($45,630) against every comparable organization that fit the selection criteria — 137 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

137 organizations qualified on sector, size, and geography 137 within the band form the benchmarked peer set.

Distribution of comparable compensation

$375 total compensation of comparable organizations → $158,515 $45,630
$20,37810th
$35,67725th
$46,143Median
$62,10275th
$75,55090th
$45,630This org · 48th
p10$20,378
p25$35,677
p50$46,143
p75$62,102
p90$75,550
$45,630

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 PA 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
Eaton Area Senior Center Inc MI$298,581 Executive Director $75,124 $73,578 2025
Riverview Community Action Corporation PA$298,319 Executive Director - Resigned $50,760 $50,760 2023
The Senior Agenda Coalition Of Rhode RI$298,296 Executive Director $32,308 $30,174 2024
Callahan County Aging TX$297,942 Director $24,000 $22,781 2025
Corbin Senior Citizens Inc KY$297,677 Executive Director $40,574 $41,364 2025
Silver Horizons New Mexico Inc NM$297,096 Executive Dir. $74,380 $77,920 2024
Martin County Senior Citizens Corporation KY$296,836 Director $35,624 $37,278 2024
Audrey's Angels AZ$300,789 Executive Director $63,073 $59,082 2024
Scott County Senior Citizens Inc AR$300,874 Executive Director $36,500 $39,961 2024
Howard County Council On Aging TX$302,533 Director $27,500 $26,793 2024
People Program Inc LA$294,092 Executive Director $71,000 $76,148 2024
Fair Park Activity Center TN$293,399 Exc Director $45,000 $46,072 2024
Senior Needs Committee Of Wells And Ogunquit ME$291,770 Director At Large $45,797 $44,666 2024
Connellsville Area Senior PA$291,594 Executive Di $42,921 $41,690 2024
Rapp At Home VA$291,247 Executive Director $63,667 $59,875 2024
Senior Citizens Council Of Madison County Inc FL$306,937 Executive Director $47,925 $43,851 2024
Crescent Cities Charities Inc MD$289,816 President $4,550 $4,266 2023
Cokeville Senior Citizen Center Inc WY$288,546 Site Director $29,562 $30,833 2024
Circle Of Friends Inc PA$309,648 Executive Director $63,964 $62,129 2024
Tipton Co Commission On Aging TN$285,980 Exec Director $34,165 $36,012 2023
Faribault Area Senior Citizens Inc MN$284,670 Executive Di $70,000 $67,370 2024
Jerome County Senior Citizens ID$283,745 Executive Director $49,520 $51,309 2024
Franklin County Senior Citizens Inc ID$283,097 Site Manager $27,950 $28,960 2024
Kearsarge Area Council On Aging Inc NH$277,438 Executive Director $96,538 $86,822 2024
Cozad Haymaker Grand Generation Center Inc NE$319,976 Executive Director $48,500 $49,499 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default48th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted45th

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 (Cecelia 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 137 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,630 is reasonable (approximately the 48th 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.