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PeerBasis
Compensation Comparability Determination

Manhattan Senior Center Inc

Executive Director / CEO

EIN 480992061
KS · NTEE P81Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Nelson, Executive Director / CEO ($51,000) against every comparable organization that fit the selection criteria — 147 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Elizabeth Nelson — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

147 organizations qualified on sector, size, and geography 147 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,234 total compensation of comparable organizations → $150,644 $51,000
$21,49910th
$35,02125th
$45,845Median
$61,22875th
$74,57090th
$51,000This org · 60th
p10$21,499
p25$35,021
p50$45,845
p75$61,228
p90$74,570
$51,000

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 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
Mercy Endeavors LA$332,231 Executive Direc $19,683 $20,654 2023
Hamilton House RI$332,674 Executive Di $69,732 $60,297 2025
Sharecare Of Leelanau Inc MI$331,813 Executive Director $70,326 $67,190 2024
Swisher County Senior Citizens TX$329,994 Manager $25,796 $24,591 2023
Senior Center Of Sidney-shelby OH$329,046 Executive Di $47,840 $45,693 2025
All Care Home And Community Services Inc WV$327,120 Executive Director $33,681 $34,753 2023
Silver Spring Village Inc MD$327,045 Executive Director $87,188 $75,451 2024
Upper Kittitas County Senior Center WA$337,906 Exec Director $70,487 $58,415 2024
Elder Love Usa CA$338,174 Executive Director $1,500 $1,234 2023
Maps Charities CA$342,310 Administrator $48,346 $39,784 2023
Heart Of Senior Citizen Services MI$342,756 Executive Dir. $53,255 $50,881 2024
Senior Citizens Center Of Derry PA$321,782 Executive Di $90,300 $83,354 2024
Colfax County Senior Center Inc NE$321,619 Manager $17,262 $17,186 2024
Lutheran Services For The Aging Inc NC$343,532 President/ceo $13,158 $12,585 2024
Mid Rogue Foundation OR$343,804 Executive Dir. $21,711 $18,663 2024
Marlboro County Council On Aging SC$320,574 Executive Director $54,128 $52,270 2024
Jefferson Senior Citizens Center Inc FL$320,571 Executive Director $34,300 $30,707 2023
Creative Aging Network - Nc NC$320,568 Executive Director $47,959 $45,869 2024
Cozad Haymaker Grand Generation Center Inc NE$319,976 Executive Director $48,500 $47,041 2025
Clarence Fraim Senior Center Of DE$347,654 Executive Di $62,074 $56,260 2024
White Rose Senior Center Inc PA$351,408 Executive Director $66,949 $60,206 2025
Friendship Community Center Inc MI$353,365 Executive Dir. $60,000 $59,018 2023
Nodaway County Senior Citizens Senate Inc MO$353,643 Administrator $40,074 $38,275 2025
Star Valley Senior Citizens Center WY$354,737 Executive Director $58,992 $60,199 2023
Circle Of Friends Inc PA$309,648 Executive Director $63,964 $59,044 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 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 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 default60th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted56th

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 (Elizabeth Nelson) 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 147 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,000 is reasonable (approximately the 60th 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.