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PeerBasis
Compensation Comparability Determination

Hub City Senior Citizens Inc

Executive Director / CEO

EIN 363531683
IL · NTEE P81Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Diana King, Executive Director / CEO ($53,560) against every comparable organization that fit the selection criteria — 148 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

148 organizations qualified on sector, size, and geography 148 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,356 total compensation of comparable organizations → $165,540 $53,560
$27,54910th
$41,05125th
$54,771Median
$72,08975th
$88,31890th
$53,560This org · 47th
p10$27,549
p25$41,051
p50$54,771
p75$72,089
p90$88,318
$53,560

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 IL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Siouxland Senior CenterIA $417,583$77,962 990
East Carroll Council On AgingLA $416,210$73,475 990
Colleton County Council On AgingSC $419,760$66,320 990
Senior Citizens IncSD $420,768$62,436 990
Dillon County Council On AgingSC $414,482$47,535 990
Clinton Community Christian CorpMS $421,902$54,535 990
High Country Senior Citizens IncWY $410,921$39,134 990
Drive A Senior Austin TexasTX $426,687$62,713 990
Dalhart Senior Citizens AssociationTX $427,857$33,521 990
Aging ForwardMO $407,283$95,948 990
Southside Senior & Community CenterWA $432,496$25,044 990
Holmes County Council On Aging IncOH $402,802$66,760 990
Kingman County Council On Aging IncKS $434,565$51,950 990
Parkview Center IncMT $399,248$58,064 990
The Shepherd's Center Of Northern VirginiaVA $397,861$94,161 990
Heritage Senior Center IncPA $438,136$41,876 990
Lake Gogebic Senior Citizens ClubMI $397,111$45,556 990
Alleghany County Council On AgingNC $395,931$50,379 990
Yarnell Regional Community CenterAZ $395,786$37,258 990
Ashtabula County Council On Aging IncOH $395,081$43,257 990
La Jolla Community CenterCA $440,851$74,658 990
Healthcare And Elder Law ProgramsCA $393,683$100,130 990
Bristol Township Senior CenterPA $389,884$67,811 990
Senior Center Of Elk Grove IncCA $450,167$50,074 990
Maumee Seniors IncOH $452,262$69,851 990

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 IL 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 default47th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted44th

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 (Diana King) 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 148 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,560 is reasonable (approximately the 47th 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.