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PeerBasis
Compensation Comparability Determination

Blair Senior Fund

Executive Director / CEO

EIN 251754065
PA · NTEE P81I
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Steven Williamson, Executive Director / CEO ($32,971) against every comparable organization that fit the selection criteria — 146 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

146 organizations qualified on sector, size, and geography 146 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,337 total compensation of comparable organizations → $163,197 $32,971
$26,90710th
$41,17725th
$52,999Median
$69,76475th
$81,85190th
$32,971This org · 16th
p10$26,907
p25$41,177
p50$52,999
p75$69,764
p90$81,851
$32,971

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.

OrganizationStateTotal revenueTotal compSource
Star Valley Senior Citizens CenterWY $354,737$65,215 990
Nodaway County Senior Citizens Senate IncMO $353,643$41,465 990
Senior Citizen's Activity CenterTX $357,354$43,220 990
Friendship Community Center IncMI $353,365$63,936 990
White Rose Senior Center IncPA $351,408$65,223 990
Korean American Senior CitizensNJ $361,388$21,488 990
Project EzraNY $361,441$48,731 990
Johnson County Senior Services IncIN $361,997$144,095 990
The Emmaus Calling IncTX $362,807$163,197 990
Clarence Fraim Senior Center OfDE $347,654$60,949 990
Rise Collaborative IncDC $364,769$19,292 990
Oregon Senior Citizens Center IncOH $365,280$64,054 990
Mid Rogue FoundationOR $343,804$20,218 990
Lutheran Services For The Aging IncNC $343,532$13,633 990
Heart Of Senior Citizen ServicesMI $342,756$55,121 990
Maps CharitiesCA $342,310$43,099 990
Shoshoni Senior Citizens IncWY $369,888$46,930 990
Edward King House Senior Center IncRI $371,571$60,718 990
Elder Love UsaCA $338,174$1,337 990
Upper Kittitas County Senior CenterWA $337,906$63,283 990
Winn Council On Aging IncLA $375,503$53,172 990
55 Kip Center-rutherford Senior CenterNJ $375,925$82,037 990
Story City Senior Citizens IncIA $377,695$77,372 990
Northwest Dane Senior Services IncWI $377,911$109,995 990
Hamilton HouseRI $332,674$65,322 990

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 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 default16th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted97th

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 (Steven Williamson) 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 146 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,971 is reasonable (approximately the 16th 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.