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PeerBasis
Compensation Comparability Determination

Society Of Active Retirees

Executive Director / CEO

EIN 320319717
MI · NTEE P81
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Debra Yamstein, Executive Director / CEO ($76,696) against every comparable organization that fit the selection criteria — 75 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Debra Yamstein — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$383 total compensation of comparable organizations → $92,854 $76,696
$9,07210th
$26,26425th
$41,446Median
$49,81375th
$63,71190th
$76,696This org · 96th
p10$9,072
p25$26,264
p50$41,446
p75$49,813
p90$63,711
$76,696

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 MI 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
Gadsden Senior Services Inc FL$174,891 Fiscal Manager $9,111 $8,763 2023
Richwood Civic Center Inc OH$173,836 Executive Director $28,325 $29,066 2025
Thanks Mom & Dad Fund Inc GA$173,128 Int. Exec. Dir. $36,685 $37,766 2023
East Sabine Senior Services Inc TX$172,236 Member $20,625 $20,518 2024
Richmond Senior Servicesinc NY$171,987 Executive Director $56,290 $50,583 2024
The Stanford Charitable Corporation TX$171,494 Executive Dir. $32,448 $31,447 2025
Mcminn County Senior Citizens Inc TN$170,347 Executive Director $40,000 $41,813 2024
Harpswell Aging At Home ME$187,857 Director $1,000 $995 2024
Salida Senior Daycare Inc CO$188,933 Executive Director $45,000 $42,911 2024
Spearfish Senior Service Center SD$166,122 Executive Dir. $48,800 $55,142 2023
Cwa Littleton Inc CO$193,470 Executive Di $10,000 $9,536 2024
Senior Citizens Center WI$193,775 Co-director $47,569 $49,405 2024
Holiday Park Seniors Inc MD$161,293 Admin Office $10,623 $9,877 2024
Center For Successful Aging CA$195,248 Administrative Director $41,167 $36,395 2023
Lita Love Is The Answer CA$195,577 Executive Dir. $70,538 $62,362 2023
Giles County Senior Citizens TN$195,590 Executive Director $31,085 $31,656 2025
Penns Village PA$195,931 Executive Director $8,654 $8,582 2024
Don't Stop Dreamin' PA$158,110 Executive Direcotr $7,726 $7,889 2023
Menomonie Area Senior Center WI$197,565 Executive Dir. $32,498 $33,752 2024
Serving Older Adults Through Changing Ti OH$197,600 Executive Director $28,600 $30,125 2024
Caldwell Senior Center Inc NC$198,398 Executive Di $57,886 $59,481 2024
Opal's Dream Foundation Inc KY$198,438 Chief Operating Officer $66,177 $72,793 2023
Indiana Drug Enforcement IN$156,668 Training Coo $86,000 $92,854 2023
Forest Park Senior Center Inc MD$200,485 Member $400 $383 2023
Clinchfield Senior Adult Center For TN$200,493 Executive Di $46,946 $47,809 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI cost of living and 2025 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 MI 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 default96th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted92nd

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 (Debra Yamstein) 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 75 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,696 is reasonable (approximately the 96th 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.