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PeerBasis
Compensation Comparability Determination

Senior Citizens Of Logan County Inc

Executive Director / CEO

EIN 371140974
IL · NTEE A81Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Krista Miller, Executive Director / CEO ($51,500) against the 2000 closest of 2,599 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

2,599 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$21 total compensation of comparable organizations → $291,466 $51,500
$7,25310th
$21,13225th
$40,582Median
$60,69875th
$79,39290th
$51,500This org · 64th
p10$7,253
p25$21,132
p50$40,582
p75$60,698
p90$79,392
$51,500

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Chamber Music Oc CA$243,060 Executive Dir. $10,580 $9,568 2023
The Music Academy PA$242,962 Director $32,984 $33,458 2024
Hollywood In Pixels Inc CA$243,170 President/chair $8,300 $7,290 2024
Lynden Heritage Foundation WA$242,920 Director $55,951 $50,954 2024
Friends Of Community Radio NC$243,221 Executive Director $60,000 $63,061 2024
The Texas Red Men Foundation Inc TX$243,278 Executive Director $62,433 $63,525 2024
The American Meditation Institute NY$242,823 President $50,000 $45,957 2024
Focus Press Inc TN$243,304 Employee $28,000 $30,822 2023
Kansas City Artists Coalition MO$243,347 Executive Director $48,752 $54,074 2023
Chattanooga Boys Choir TN$243,379 Finance Director $42,292 $44,053 2025
Stemarts Lab NM$243,395 Executive Di $37,507 $41,034 2024
Kaje Inc NY$243,425 Founding Member And Executive Director $66,437 $61,065 2024
Strawtown Art & Garden Studio Inc NY$242,648 Exec Director $133,552 $122,754 2024
Bach Cantata Choir OR$243,472 President & Artistic Director $5,000 $4,723 2024
Central Area Youth Association WA$242,467 Executive Dir. $64,200 $58,466 2024
The Alliance For American Quilts Inc NC$243,639 Executive Director $75,868 $79,738 2024
Ether Sea Projects Inc Dba Litmus Press NY$243,647 Executive Dir. $22,000 $20,221 2024
National Center For Jewish Film Inc MA$242,373 Co Director $95,000 $89,399 2023
Soapbox Productions And Organizing IL$243,786 President $45,000 $46,329 2023
Swedish Women's Educational Association International Inc FL$242,316 Chief Administrative Officer $72,960 $71,777 2023
Cast 447 Minna Llc CA$242,257 Manager $11,688 $10,266 2024
Constable Hall Association Inc NY$243,851 Executive Di $22,880 $21,030 2024
The Hampton History Museum Association VA$242,171 Secrectary $7,899 $7,987 2023
Skabob House WA$243,946 Treasurer $4,800 $4,258 2025
Schoolhouse History And Art Center MT$242,143 Executive Director $52,333 $55,902 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 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 default64th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted61st

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 (Krista 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 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,500 is reasonable (approximately the 64th 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.