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PeerBasis
Compensation Comparability Determination

Reynolds County Council On Aging Inc

Executive Director / CEO

EIN 431111202
MO · NTEE P81Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Paula Dement, Executive Director / CEO ($39,900) against every comparable organization that fit the selection criteria — 115 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

Benchmarked executive: Paula Dement — reported title “ADMINISTRATOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

115 organizations qualified on sector, size, and geography 115 within the band form the benchmarked peer set.

Distribution of comparable compensation

$364 total compensation of comparable organizations → $88,156 $39,900
$12,10110th
$28,33625th
$40,412Median
$52,83375th
$68,88090th
$39,900This org · 47th
p10$12,101
p25$28,336
p50$40,412
p75$52,833
p90$68,880
$39,900

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 MO 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
Shepherds Center Of The Greenbrier Valley WV$225,307 Executive Director $56,433 $56,202 2025
Federal Way Senior Center WA$223,731 Executive Director $52,000 $43,956 2024
Jackson County Senior Center Inc KY$228,182 Director $23,745 $23,465 2025
Greater Northfield Senior Citizens Inc VT$223,229 Longo $27,785 $26,404 2024
Sellers Senior Center Inc DE$223,010 Executive Di $38,666 $35,746 2024
Ypsilanti Senior Center MI$229,943 Executive Director $41,600 $39,495 2025
Wickham Park Senior Center Association Inc FL$230,808 Director $8,750 $7,560 2025
Senior Center Of Macon MO$232,139 Director $39,791 $38,765 2025
Johnstown Senior Citizens Service Center Inc NY$232,825 Administrative Assistant $31,850 $27,173 2024
Bonita Senior Center Inc FL$218,021 Director $12,000 $10,643 2024
Pickett Fences Senior Services Inc MD$217,855 President $13,000 $11,814 2023
Geary County Senior Citizens Inc KS$233,704 Executive Director $38,002 $38,762 2024
Spokane Area Jewish Family Services WA$234,947 Executive Di $69,584 $58,820 2024
Senior Center Of South Pearl River MS$237,305 Executive Dir. $56,540 $61,211 2023
Christian Care Holding Company Inc AZ$238,499 President/ceo $78,149 $70,960 2024
Cochran County Senior Citizens Assn TX$210,719 Manager $42,000 $40,839 2023
Perry County Council On Aging Inc IN$208,621 Executive Director $39,520 $39,349 2024
Northwest Neighbors Network WA$206,479 Director Of Community Operations & Outreach $100,341 $87,324 2023
Autumn Glow Alzheimer's Care Home Inc CA$244,981 President & Ceo $21,328 $17,388 2024
Monroe County Senior Citizens And TN$206,392 Executive Director $48,762 $47,146 2025
Friends In Action ME$246,863 Executive Di $64,661 $62,937 2023
Interlakes Community Caregivers Inc NH$203,285 Executive Director $52,768 $47,362 2023
Canopy Of Neighbors Inc NY$203,126 Executive Director $69,628 $59,404 2024
The Senior Center Inc NY$202,505 Executive Director $53,707 $44,640 2025
Stl Village Inc MO$201,980 Executive Director $33,937 $34,939 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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)43rd
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted43rd

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 (Paula Dement) 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 115 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,900 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). 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.