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PeerBasis
Compensation Comparability Determination

Holmes County Council On Aging Inc

Executive Director / CEO

EIN 341310008
OH · NTEE P81Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Penny Hamilton, Executive Director / CEO ($60,189) against every comparable organization that fit the selection criteria — 152 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Penny Hamilton — reported title “BUSINESS MANAGER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

152 organizations qualified on sector, size, and geography 152 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,223 total compensation of comparable organizations → $149,248 $60,189
$24,41210th
$36,51525th
$48,898Median
$64,99575th
$79,73790th
$60,189This org · 70th
p10$24,412
p25$36,515
p50$48,898
p75$64,995
p90$79,737
$60,189

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 OH 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
Parkview Center Inc MT$399,248 Executive Dir. $51,437 $52,349 2023
Aging Forward MO$407,283 Executive Di $89,060 $86,505 2024
The Shepherd's Center Of Northern Virginia VA$397,861 Executive Director $95,875 $84,894 2024
Lake Gogebic Senior Citizens Club MI$397,111 Executive Di $43,391 $41,072 2024
Alleghany County Council On Aging NC$395,931 Prev Exec Di $49,202 $45,421 2025
Yarnell Regional Community Center AZ$395,786 Executive Director $38,087 $33,591 2024
Ashtabula County Council On Aging Inc OH$395,081 Executive Director $39,000 $39,000 2023
High Country Senior Citizens Inc WY$410,921 Executive Di $36,880 $35,283 2025
Healthcare And Elder Law Programs CA$393,683 Executive Dir. $114,000 $90,275 2024
Dillon County Council On Aging SC$414,482 Executive Director $45,980 $42,856 2025
Bristol Township Senior Center PA$389,884 Center Manager $68,620 $61,137 2025
East Carroll Council On Aging LA$416,210 Executive Direc $65,600 $66,244 2024
Siouxland Senior Center IA$417,583 Executive Director $70,000 $70,289 2024
Hub City Senior Citizens Inc IL$417,867 Executive Di $53,560 $48,288 2024
Colleton County Council On Aging SC$419,760 Executive Di $60,705 $59,793 2023
Senior Citizens Inc SD$420,768 Center Exec $55,618 $56,291 2024
Clinton Community Christian Corp MS$421,902 Executive Di $48,139 $49,168 2024
Drive A Senior Austin Texas TX$426,687 Executive Director $59,867 $56,541 2023
Northwest Dane Senior Services Inc WI$377,911 Executive Director/secretary $102,018 $100,593 2023
Dalhart Senior Citizens Association TX$427,857 Secretary, Executive Direc $32,000 $30,222 2023
Story City Senior Citizens Inc IA$377,695 Executive Dir. $70,468 $70,758 2024
55 Kip Center-rutherford Senior Center NJ$375,925 Executive Director $89,000 $75,025 2023
Winn Council On Aging Inc LA$375,503 Executive Dir. $46,773 $48,627 2023
Southside Senior & Community Center WA$432,496 Executive Di $27,500 $22,579 2024
Edward King House Senior Center Inc RI$371,571 Executive Director $61,335 $55,528 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default70th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted66th

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 (Penny Hamilton) 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 152 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,189 is reasonable (approximately the 70th 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.