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PeerBasis
Compensation Comparability Determination

Creative Aging Network - Nc

Executive Director / CEO

EIN 331145536
NC · NTEE P81
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Lia Miller, Executive Director / CEO ($47,959) against every comparable organization that fit the selection criteria — 137 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

137 organizations qualified on sector, size, and geography 137 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,290 total compensation of comparable organizations → $157,506 $47,959
$21,25210th
$35,45025th
$47,032Median
$62,94975th
$76,74490th
$47,959This org · 53rd
p10$21,252
p25$35,450
p50$47,032
p75$62,949
p90$76,744
$47,959

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 NC 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
Jefferson Senior Citizens Center Inc FL$320,571 Executive Director $34,300 $32,106 2023
Marlboro County Council On Aging SC$320,574 Executive Director $54,128 $54,651 2024
Cozad Haymaker Grand Generation Center Inc NE$319,976 Executive Director $48,500 $49,184 2025
Colfax County Senior Center Inc NE$321,619 Manager $17,262 $17,969 2024
Senior Citizens Center Of Derry PA$321,782 Executive Di $90,300 $87,151 2024
Silver Spring Village Inc MD$327,045 Executive Director $87,188 $78,888 2024
All Care Home And Community Services Inc WV$327,120 Executive Director $33,681 $36,336 2023
Senior Center Of Sidney-shelby OH$329,046 Executive Di $47,840 $47,775 2025
Swisher County Senior Citizens TX$329,994 Manager $25,796 $25,711 2023
Circle Of Friends Inc PA$309,648 Executive Director $63,964 $61,733 2024
Sharecare Of Leelanau Inc MI$331,813 Executive Director $70,326 $70,251 2024
Mercy Endeavors LA$332,231 Executive Direc $19,683 $21,595 2023
Manhattan Senior Center Inc KS$332,278 Executive Di $51,000 $53,323 2024
Hamilton House RI$332,674 Executive Di $69,732 $63,044 2025
Senior Citizens Council Of Madison County Inc FL$306,937 Executive Director $47,925 $43,572 2024
Upper Kittitas County Senior Center WA$337,906 Exec Director $70,487 $61,076 2024
Elder Love Usa CA$338,174 Executive Director $1,500 $1,290 2023
Howard County Council On Aging TX$302,533 Director $27,500 $26,623 2024
Scott County Senior Citizens Inc AR$300,874 Executive Director $36,500 $39,707 2024
Audrey's Angels AZ$300,789 Executive Director $63,073 $58,706 2024
Maps Charities CA$342,310 Administrator $48,346 $41,596 2023
Falls Township Senior Citizens Inc PA$298,591 Foundation Mgr. $45,630 $45,340 2023
Eaton Area Senior Center Inc MI$298,581 Executive Director $75,124 $73,110 2025
Heart Of Senior Citizen Services MI$342,756 Executive Dir. $53,255 $53,198 2024
Riverview Community Action Corporation PA$298,319 Executive Director - Resigned $50,760 $50,437 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default53rd
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted48th

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 (Lia Miller) 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 137 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,959 is reasonable (approximately the 53rd 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.