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PeerBasis
Compensation Comparability Determination

Colfax County Senior Center Inc

Executive Director / CEO

EIN 470629083
NE · NTEE P81Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michelle Farber, Executive Director / CEO ($17,262) against every comparable organization that fit the selection criteria — 138 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

138 organizations qualified on sector, size, and geography 138 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,240 total compensation of comparable organizations → $151,313 $17,262
$21,18110th
$34,94225th
$45,834Median
$60,54275th
$73,61790th
$17,262This org · 7th
p10$21,181
p25$34,942
p50$45,834
p75$60,542
p90$73,617
$17,262

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 NE 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
Senior Citizens Center Of Derry PA$321,782 Executive Di $90,300 $83,724 2024
Marlboro County Council On Aging SC$320,574 Executive Director $54,128 $52,502 2024
Jefferson Senior Citizens Center Inc FL$320,571 Executive Director $34,300 $30,843 2023
Creative Aging Network - Nc NC$320,568 Executive Director $47,959 $46,073 2024
Cozad Haymaker Grand Generation Center Inc NE$319,976 Executive Director $48,500 $47,250 2025
Silver Spring Village Inc MD$327,045 Executive Director $87,188 $75,786 2024
All Care Home And Community Services Inc WV$327,120 Executive Director $33,681 $34,908 2023
Senior Center Of Sidney-shelby OH$329,046 Executive Di $47,840 $45,896 2025
Swisher County Senior Citizens TX$329,994 Manager $25,796 $24,700 2023
Sharecare Of Leelanau Inc MI$331,813 Executive Director $70,326 $67,489 2024
Mercy Endeavors LA$332,231 Executive Direc $19,683 $20,746 2023
Manhattan Senior Center Inc KS$332,278 Executive Di $51,000 $51,227 2024
Hamilton House RI$332,674 Executive Di $69,732 $60,565 2025
Circle Of Friends Inc PA$309,648 Executive Director $63,964 $59,306 2024
Senior Citizens Council Of Madison County Inc FL$306,937 Executive Director $47,925 $41,859 2024
Upper Kittitas County Senior Center WA$337,906 Exec Director $70,487 $58,674 2024
Elder Love Usa CA$338,174 Executive Director $1,500 $1,240 2023
Howard County Council On Aging TX$302,533 Director $27,500 $25,576 2024
Maps Charities CA$342,310 Administrator $48,346 $39,961 2023
Scott County Senior Citizens Inc AR$300,874 Executive Director $36,500 $38,146 2024
Audrey's Angels AZ$300,789 Executive Director $63,073 $56,398 2024
Heart Of Senior Citizen Services MI$342,756 Executive Dir. $53,255 $51,107 2024
Lutheran Services For The Aging Inc NC$343,532 President/ceo $13,158 $12,641 2024
Mid Rogue Foundation OR$343,804 Executive Dir. $21,711 $18,746 2024
Falls Township Senior Citizens Inc PA$298,591 Foundation Mgr. $45,630 $43,557 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default7th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted4th

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 (Michelle Farber) 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 138 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,262 is reasonable (approximately the 7th 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.