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PeerBasis
Compensation Comparability Determination

Mercer County Area Agency On Aging Inc

Executive Director / CEO

EIN 251296209
PA · NTEE P81Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sandra Swogger, Executive Director / CEO ($109,632) against every comparable organization that fit the selection criteria — 96 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: Sandra Swogger — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

96 organizations qualified on sector, size, and geography 96 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,426 total compensation of comparable organizations → $706,732 $109,632
$75,37610th
$96,74325th
$113,773Median
$150,77375th
$191,67290th
$109,632This org · 43rd
p10$75,376
p25$96,743
p50$113,773
p75$150,773
p90$191,672
$109,632

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
Central Vermont Council On Aging Inc VT$4,747,368 Executive Direc $121,178 $118,798 2024
Friends Services For The Aging PA$4,794,484 President/ceo $355,548 $345,347 2024
Northeast Missouri Area Agency MO$4,683,066 Former E.d. $105,308 $111,847 2023
Southeast Kansas Area Agency On KS$4,648,218 Executive Di $74,852 $78,764 2024
Council On Aging Of St Lucie Inc FL$4,639,401 President $156,993 $143,649 2024
🔒 91 more comparable organizations — included in the purchased report

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 default43rd
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted35th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 96-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.