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PeerBasis
Compensation Comparability Determination

Pickett Fences Senior Services Inc

Executive Director / CEO

EIN 461572005
MD · NTEE P81
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rosalyn Morgan, Executive Director / CEO ($15,054) against every comparable organization that fit the selection criteria — 107 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

107 organizations qualified on sector, size, and geography 107 within the band form the benchmarked peer set.

Distribution of comparable compensation

$400 total compensation of comparable organizations → $97,007 $15,054
$17,55510th
$32,98025th
$44,469Median
$57,60375th
$74,09190th
$15,054This org · 9th
p10$17,555
p25$32,980
p50$44,469
p75$57,603
p90$74,091
$15,054

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

OrganizationStateTotal revenueTotal compSource
Bonita Senior Center IncFL $218,021$11,712 990
Sellers Senior Center IncDE $223,010$41,608 990
Greater Northfield Senior Citizens IncVT $223,229$29,055 990
Federal Way Senior CenterWA $223,731$48,369 990
Cochran County Senior Citizens AssnTX $210,719$44,938 990
Shepherds Center Of The Greenbrier ValleyWV $225,307$61,845 990
Reynolds County Council On Aging IncMO $225,720$43,905 990
Perry County Council On Aging IncIN $208,621$43,299 990
Jackson County Senior Center IncKY $228,182$25,821 990
Northwest Neighbors NetworkWA $206,479$96,091 990
Monroe County Senior Citizens AndTN $206,392$51,879 990
Ypsilanti Senior CenterMI $229,943$43,460 990
Wickham Park Senior Center Association IncFL $230,808$8,320 990
Senior Center Of MaconMO $232,139$42,657 990
Interlakes Community Caregivers IncNH $203,285$52,117 990
Canopy Of Neighbors IncNY $203,126$65,367 990
Johnstown Senior Citizens Service Center IncNY $232,825$29,901 990
The Senior Center IncNY $202,505$49,121 990
Geary County Senior Citizens IncKS $233,704$42,654 990
Stl Village IncMO $201,980$38,447 990
Anderson Valley Senior CitizensCA $201,687$16,113 990
Schuyler County Council On AgingMO $201,267$18,516 990
Topeka Lulac Multi-purpose SeniorKS $200,910$49,526 990
Spokane Area Jewish Family ServicesWA $234,947$64,725 990
Clinchfield Senior Adult Center ForTN $200,493$49,947 990

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 MD 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted8th

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 (Rosalyn Morgan) 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 107 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,054 is reasonable (approximately the 9th 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.