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PeerBasis
Compensation Comparability Determination

Circle Of Friends Inc

Executive Director / CEO

EIN 251672783
PA · NTEE P810
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christine Albaugh, Executive Director / CEO ($63,964) against every comparable organization that fit the selection criteria — 132 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Christine Albaugh — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

132 organizations qualified on sector, size, and geography 132 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,337 total compensation of comparable organizations → $163,197 $63,964
$22,44210th
$36,98925th
$47,469Median
$65,06275th
$77,32190th
$63,964This org · 73rd
p10$22,442
p25$36,989
p50$47,469
p75$65,062
p90$77,321
$63,964

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
Senior Citizens Council Of Madison County Inc FL$306,937 Executive Director $47,925 $45,147 2024
Howard County Council On Aging TX$302,533 Director $27,500 $27,585 2024
Scott County Senior Citizens Inc AR$300,874 Executive Director $36,500 $41,142 2024
Audrey's Angels AZ$300,789 Executive Director $63,073 $60,827 2024
Cozad Haymaker Grand Generation Center Inc NE$319,976 Executive Director $48,500 $50,961 2025
Creative Aging Network - Nc NC$320,568 Executive Director $47,959 $49,692 2024
Jefferson Senior Citizens Center Inc FL$320,571 Executive Director $34,300 $33,266 2023
Marlboro County Council On Aging SC$320,574 Executive Director $54,128 $56,625 2024
Falls Township Senior Citizens Inc PA$298,591 Foundation Mgr. $45,630 $46,978 2023
Eaton Area Senior Center Inc MI$298,581 Executive Director $75,124 $75,752 2025
Riverview Community Action Corporation PA$298,319 Executive Director - Resigned $50,760 $52,259 2023
The Senior Agenda Coalition Of Rhode RI$298,296 Executive Director $32,308 $31,065 2024
Callahan County Aging TX$297,942 Director $24,000 $23,453 2025
Corbin Senior Citizens Inc KY$297,677 Executive Director $40,574 $42,585 2025
Colfax County Senior Center Inc NE$321,619 Manager $17,262 $18,618 2024
Senior Citizens Center Of Derry PA$321,782 Executive Di $90,300 $90,300 2024
Silver Horizons New Mexico Inc NM$297,096 Executive Dir. $74,380 $80,222 2024
Martin County Senior Citizens Corporation KY$296,836 Director $35,624 $38,379 2024
People Program Inc LA$294,092 Executive Director $71,000 $78,398 2024
Fair Park Activity Center TN$293,399 Exc Director $45,000 $47,432 2024
Silver Spring Village Inc MD$327,045 Executive Director $87,188 $81,739 2024
All Care Home And Community Services Inc WV$327,120 Executive Director $33,681 $37,649 2023
Senior Needs Committee Of Wells And Ogunquit ME$291,770 Director At Large $45,797 $45,986 2024
Connellsville Area Senior PA$291,594 Executive Di $42,921 $42,921 2024
Rapp At Home VA$291,247 Executive Director $63,667 $61,644 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default73rd
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted70th

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 (Christine Albaugh) 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 132 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,964 is reasonable (approximately the 73rd 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.