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PeerBasis
Compensation Comparability Determination

Senior Center Of Sidney-shelby

Executive Director / CEO

EIN 341845676
OH · NTEE P81
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rachel Hale, Executive Director / CEO ($47,840) against every comparable organization that fit the selection criteria — 141 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rachel Hale — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

141 organizations qualified on sector, size, and geography 141 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,292 total compensation of comparable organizations → $157,721 $47,840
$22,27310th
$35,97325th
$47,709Median
$63,13075th
$77,53090th
$47,840This org · 50th
p10$22,273
p25$35,973
p50$47,709
p75$63,130
p90$77,530
$47,840

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
Swisher County Senior Citizens TX$329,994 Manager $25,796 $25,746 2023
All Care Home And Community Services Inc WV$327,120 Executive Director $33,681 $36,386 2023
Silver Spring Village Inc MD$327,045 Executive Director $87,188 $78,997 2024
Sharecare Of Leelanau Inc MI$331,813 Executive Director $70,326 $70,348 2024
Mercy Endeavors LA$332,231 Executive Direc $19,683 $21,626 2023
Manhattan Senior Center Inc KS$332,278 Executive Di $51,000 $53,396 2024
Hamilton House RI$332,674 Executive Di $69,732 $63,130 2025
Senior Citizens Center Of Derry PA$321,782 Executive Di $90,300 $87,270 2024
Colfax County Senior Center Inc NE$321,619 Manager $17,262 $17,993 2024
Marlboro County Council On Aging SC$320,574 Executive Director $54,128 $54,725 2024
Jefferson Senior Citizens Center Inc FL$320,571 Executive Director $34,300 $32,150 2023
Creative Aging Network - Nc NC$320,568 Executive Director $47,959 $48,025 2024
Upper Kittitas County Senior Center WA$337,906 Exec Director $70,487 $61,159 2024
Cozad Haymaker Grand Generation Center Inc NE$319,976 Executive Director $48,500 $49,251 2025
Elder Love Usa CA$338,174 Executive Director $1,500 $1,292 2023
Maps Charities CA$342,310 Administrator $48,346 $41,653 2023
Heart Of Senior Citizen Services MI$342,756 Executive Dir. $53,255 $53,271 2024
Lutheran Services For The Aging Inc NC$343,532 President/ceo $13,158 $13,176 2024
Mid Rogue Foundation OR$343,804 Executive Dir. $21,711 $19,539 2024
Clarence Fraim Senior Center Of DE$347,654 Executive Di $62,074 $58,904 2024
Circle Of Friends Inc PA$309,648 Executive Director $63,964 $61,818 2024
Senior Citizens Council Of Madison County Inc FL$306,937 Executive Director $47,925 $43,632 2024
White Rose Senior Center Inc PA$351,408 Executive Director $66,949 $63,035 2025
Friendship Community Center Inc MI$353,365 Executive Dir. $60,000 $61,792 2023
Nodaway County Senior Citizens Senate Inc MO$353,643 Administrator $40,074 $40,074 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 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 default50th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted46th

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 (Rachel Hale) 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 141 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,840 is reasonable (approximately the 50th 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.