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PeerBasis
Compensation Comparability Determination

Harpswell Aging At Home

Executive Director / CEO

EIN 475486329
ME · NTEE P81
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thomas Mahoney, Executive Director / CEO ($1,000) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$385 total compensation of comparable organizations → $93,245 $1,000
$11,45810th
$30,58325th
$41,883Median
$53,14275th
$67,65390th
$1,000This org · 1st
p10$11,458
p25$30,583
p50$41,883
p75$53,142
p90$67,653
$1,000

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

OrganizationStateTotal revenueTotal compSource
Salida Senior Daycare IncCO $188,933$43,092 990
Cwa Littleton IncCO $193,470$9,576 990
Senior Citizens CenterWI $193,775$49,613 990
Center For Successful AgingCA $195,248$36,549 990
Lita Love Is The AnswerCA $195,577$62,624 990
Giles County Senior CitizensTN $195,590$31,790 990
Penns VillagePA $195,931$39,338 990
Menomonie Area Senior CenterWI $197,565$33,894 990
Serving Older Adults Through Changing TiOH $197,600$30,251 990
Society Of Active RetireesMI $177,704$77,019 990
Caldwell Senior Center IncNC $198,398$59,731 990
Opal's Dream Foundation IncKY $198,438$73,101 990
Forest Park Senior Center IncMD $200,485$385 990
Clinchfield Senior Adult Center ForTN $200,493$48,010 990
Gadsden Senior Services IncFL $174,891$8,800 990
Topeka Lulac Multi-purpose SeniorKS $200,910$47,606 990
Schuyler County Council On AgingMO $201,267$17,798 990
Anderson Valley Senior CitizensCA $201,687$15,489 990
Richwood Civic Center IncOH $173,836$29,188 990
Stl Village IncMO $201,980$36,956 990
The Senior Center IncNY $202,505$47,217 990
Thanks Mom & Dad Fund IncGA $173,128$37,925 990
Canopy Of Neighbors IncNY $203,126$62,833 990
Interlakes Community Caregivers IncNH $203,285$50,096 990
East Sabine Senior Services IncTX $172,236$20,604 990

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 ME 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted1st

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 (Thomas Mahoney) 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 82 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,000 is reasonable (approximately the 1st 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.