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PeerBasis
Compensation Comparability Determination

Heart Of Senior Citizen Services

Executive Director / CEO

EIN 383409498
MI · NTEE P81Z
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Karen Reid, Executive Director / CEO ($53,255) against every comparable organization that fit the selection criteria — 146 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Karen Reid — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

146 organizations qualified on sector, size, and geography 146 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,292 total compensation of comparable organizations → $157,674 $53,255
$22,46210th
$37,12925th
$49,703Median
$66,33675th
$78,91990th
$53,255This org · 56th
p10$22,462
p25$37,129
p50$49,703
p75$66,336
p90$78,919
$53,255

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 MI 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
Maps Charities CA$342,310 Administrator $48,346 $41,640 2023
Lutheran Services For The Aging Inc NC$343,532 President/ceo $13,158 $13,172 2024
Mid Rogue Foundation OR$343,804 Executive Dir. $21,711 $19,534 2024
Elder Love Usa CA$338,174 Executive Director $1,500 $1,292 2023
Upper Kittitas County Senior Center WA$337,906 Exec Director $70,487 $61,141 2024
Clarence Fraim Senior Center Of DE$347,654 Executive Di $62,074 $58,886 2024
White Rose Senior Center Inc PA$351,408 Executive Director $66,949 $63,015 2025
Hamilton House RI$332,674 Executive Di $69,732 $63,111 2025
Manhattan Senior Center Inc KS$332,278 Executive Di $51,000 $53,380 2024
Mercy Endeavors LA$332,231 Executive Direc $19,683 $21,618 2023
Friendship Community Center Inc MI$353,365 Executive Dir. $60,000 $61,772 2023
Nodaway County Senior Citizens Senate Inc MO$353,643 Administrator $40,074 $40,062 2025
Sharecare Of Leelanau Inc MI$331,813 Executive Director $70,326 $70,326 2024
Star Valley Senior Citizens Center WY$354,737 Executive Director $58,992 $63,008 2023
Blair Senior Fund PA$355,472 President $32,971 $31,855 2024
Swisher County Senior Citizens TX$329,994 Manager $25,796 $25,738 2023
Senior Center Of Sidney-shelby OH$329,046 Executive Di $47,840 $47,825 2025
Senior Citizen's Activity Center TX$357,354 Executive Di $43,087 $41,757 2024
All Care Home And Community Services Inc WV$327,120 Executive Director $33,681 $36,375 2023
Silver Spring Village Inc MD$327,045 Executive Director $87,188 $78,972 2024
Korean American Senior Citizens NJ$361,388 Treasurer $24,000 $20,760 2024
Project Ezra NY$361,441 Vice President $53,779 $47,082 2024
Johnson County Senior Services Inc IN$361,997 Executive Director $136,262 $139,218 2024
The Emmaus Calling Inc TX$362,807 President $158,027 $157,674 2023
Senior Citizens Center Of Derry PA$321,782 Executive Di $90,300 $87,244 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default56th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted52nd

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 (Karen Reid) 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 146 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,255 is reasonable (approximately the 56th 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.