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PeerBasis
Compensation Comparability Determination

Emporia Senior Center Inc

Executive Director / CEO

EIN 480968976
KS · NTEE P81Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ian Boyd, Executive Director / CEO ($68,982) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Ian Boyd — reported title “President and CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,204 total compensation of comparable organizations → $63,870 $68,982
$2,37810th
$4,56025th
$14,929Median
$33,33675th
$46,66890th
$68,982This org · 100th
p10$2,378
p25$4,560
p50$14,929
p75$33,336
p90$46,668
$68,982

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 KS 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
North End Senior Solutions OR$94,975 Lubeck $13,060 $11,226 2023
Community And Seasoned Citizens Inc OH$88,363 Trustee $3,432 $3,269 2024
St Ann's Greens Of Leroy Inc NY$104,595 President/ceo $78,615 $63,870 2024
Forever Young Activity Center TX$104,600 Vice President $5,413 $4,869 2024
Fayetteville-lincoln County Senior Citizens Inc TN$107,456 Executive Director $21,055 $19,386 2025
Altogether In Love CA$108,146 President $24,000 $18,632 2024
Ohio Senior Olympics Inc OH$110,630 Executive Di $11,669 $11,112 2024
Jenkins Living Center Foundation SD$74,944 President/ceo $6,555 $6,504 2024
Senior Citizen Outreach Entity Inc LA$117,803 Executive Dir. $3,562 $3,631 2023
Big Valley Fifty Plus CA$120,511 Treasurer $1,550 $1,204 2024
Lewis County Senior Citizens Inc TN$66,770 Executive Director $25,000 $23,627 2024
Marshall County Senior Citizens Corp TN$127,301 Executive Director $44,136 $41,711 2024
Hesston Area Seniors Inc KS$64,476 Director $33,957 $32,983 2024
Greenmount Senior Center Inc MD$128,472 Officer $42,000 $34,393 2025
Faith In Action Caregivers Inc WV$129,899 Executive Director $53,030 $51,624 2024
Las Vegas Deaf Seniors NV$143,458 President $1,650 $1,487 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS cost of living and 2023 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 KS 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 default100th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted88th

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 (Ian Boyd) 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 16 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,982 is reasonable (approximately the 100th 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.