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PeerBasis
Compensation Comparability Determination

Spearfish Senior Service Center

Executive Director / CEO

EIN 237297042
SD · NTEE P81
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephanie Crago, Executive Director / CEO ($48,800) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$339 total compensation of comparable organizations → $82,176 $48,800
$7,73110th
$17,67025th
$35,690Median
$43,77975th
$56,55390th
$48,800This org · 80th
p10$7,731
p25$17,670
p50$35,690
p75$43,779
p90$56,553
$48,800

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

OrganizationStateTotal revenueTotal compSource
Mcminn County Senior Citizens IncTN $170,347$37,004 990
Holiday Park Seniors IncMD $161,293$8,741 990
The Stanford Charitable CorporationTX $171,494$27,830 990
Richmond Senior ServicesincNY $171,987$44,766 990
East Sabine Senior Services IncTX $172,236$18,157 990
Thanks Mom & Dad Fund IncGA $173,128$33,422 990
Richwood Civic Center IncOH $173,836$25,723 990
Don't Stop Dreamin'PA $158,110$6,981 990
Gadsden Senior Services IncFL $174,891$7,755 990
Indiana Drug EnforcementIN $156,668$82,176 990
Society Of Active RetireesMI $177,704$67,875 990
Wimberley Senior CitizensTX $153,672$37,275 990
Catholic Elderly Services IncFL $150,977$39,695 990
Zeta Zeta Lambda Company IncNY $149,130$9,825 990
Deliver Me Senior Support ServicesMS $145,734$34,244 990
Harpswell Aging At HomeME $187,857$881 990
Las Vegas Deaf SeniorsNV $143,458$1,509 990
Salida Senior Daycare IncCO $188,933$37,976 990
Cwa Littleton IncCO $193,470$8,439 990
Senior Citizens CenterWI $193,775$43,723 990
Center For Successful AgingCA $195,248$32,210 990
Lita Love Is The AnswerCA $195,577$55,190 990
Giles County Senior CitizensTN $195,590$28,016 990
Penns VillagePA $195,931$34,668 990
Menomonie Area Senior CenterWI $197,565$29,871 990

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 SD 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 default80th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted77th

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 (Stephanie Crago) 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 64 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,800 is reasonable (approximately the 80th 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.