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PeerBasis
Compensation Comparability Determination

Siouxland Senior Center

Executive Director / CEO

EIN 420984100
IA · NTEE P81Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Pat Tomscha, Executive Director / CEO ($70,000) 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 82nd percentile of comparable organizationswithin the typical range

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

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

$1,218 total compensation of comparable organizations → $148,635 $70,000
$23,73010th
$36,36525th
$48,270Median
$64,32475th
$79,29990th
$70,000This org · 82nd
p10$23,730
p25$36,365
p50$48,270
p75$64,324
p90$79,299
$70,000

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 IA 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
Hub City Senior Citizens Inc IL$417,867 Executive Di $53,560 $48,090 2024
East Carroll Council On Aging LA$416,210 Executive Direc $65,600 $65,971 2024
Colleton County Council On Aging SC$419,760 Executive Di $60,705 $59,547 2023
Dillon County Council On Aging SC$414,482 Executive Director $45,980 $42,680 2025
Senior Citizens Inc SD$420,768 Center Exec $55,618 $56,060 2024
Clinton Community Christian Corp MS$421,902 Executive Di $48,139 $48,966 2024
High Country Senior Citizens Inc WY$410,921 Executive Di $36,880 $35,138 2025
Drive A Senior Austin Texas TX$426,687 Executive Director $59,867 $56,309 2023
Dalhart Senior Citizens Association TX$427,857 Secretary, Executive Direc $32,000 $30,098 2023
Aging Forward MO$407,283 Executive Di $89,060 $86,150 2024
Holmes County Council On Aging Inc OH$402,802 Business Manager $60,189 $59,942 2023
Southside Senior & Community Center WA$432,496 Executive Di $27,500 $22,486 2024
Kingman County Council On Aging Inc KS$434,565 Executive Director $47,275 $46,645 2024
Parkview Center Inc MT$399,248 Executive Dir. $51,437 $52,134 2023
The Shepherd's Center Of Northern Virginia VA$397,861 Executive Director $95,875 $84,545 2024
Lake Gogebic Senior Citizens Club MI$397,111 Executive Di $43,391 $40,904 2024
Heritage Senior Center Inc PA$438,136 Executive Director (Until 12/23) $41,283 $37,599 2024
Alleghany County Council On Aging NC$395,931 Prev Exec Di $49,202 $45,234 2025
Yarnell Regional Community Center AZ$395,786 Executive Director $38,087 $33,453 2024
Ashtabula County Council On Aging Inc OH$395,081 Executive Director $39,000 $38,840 2023
La Jolla Community Center CA$440,851 Executive Dir. $85,000 $67,034 2024
Healthcare And Elder Law Programs CA$393,683 Executive Dir. $114,000 $89,904 2024
Bristol Township Senior Center PA$389,884 Center Manager $68,620 $60,886 2025
Senior Center Of Elk Grove Inc CA$450,167 Executive Dir. $57,011 $44,961 2024
Maumee Seniors Inc OH$452,262 Exc. Director $64,836 $62,717 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default82nd
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted78th

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 (Pat Tomscha) 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 $70,000 is reasonable (approximately the 82nd 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.