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PeerBasis
Compensation Comparability Determination

Hesston Area Seniors Inc

Executive Director / CEO

EIN 481171037
KS · NTEE P81
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Yayna Smith, Executive Director / CEO ($33,957) against every comparable organization that fit the selection criteria — 356 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

356 organizations qualified on sector, size, and geography 356 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $203,026 $33,957
$4,84810th
$11,00825th
$21,579Median
$38,12975th
$57,70290th
$33,957This org · 69th
p10$4,848
p25$11,008
p50$21,579
p75$38,129
p90$57,702
$33,957

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
Northeast Minneapolis Lions Community MN$64,518 Gambling Manager $42,813 $39,158 2024
Military Families United - Michigan MI$64,420 Treasurer $20,000 $19,108 2024
United Way Of North Central Arkansas AR$64,594 Executive Director $36,540 $38,018 2024
Spiritual United Nations IL$64,644 President $9,360 $8,518 2024
Educational Center For The Visually Impaired IL$64,656 Executive Director $37,800 $35,415 2023
Mind Power Enterprise Ii Inc VA$64,286 President $42,901 $38,343 2024
The Foundation Of I Inc HI$64,671 President $15,000 $12,798 2023
American Canyon Family Resource Center CA$64,230 Executive Director $23,780 $19,007 2024
Judson Center Staffing Solutions Inc MI$64,731 President & Ceo $27,814 $26,574 2024
Vida Spiritual Learning Center Inc CA$64,776 Spiritual Director $44,808 $35,815 2024
Society Of St Vincent De Paul MO$64,799 Ceo-resigned 9/13/2024 $36,739 $36,019 2024
First There Foundation Inc TX$64,114 Pres/director $5,000 $4,767 2023
The Dunmore Senior Citizens Center Inc PA$63,912 Executive Director $13,230 $11,898 2025
United Way Of Central Mo Foundation MO$65,045 President $3,603 $3,532 2024
The Servants Portion Inc OH$65,224 Director $6,800 $6,667 2024
Wellness Works Inc AK$65,228 President $7,364 $6,517 2024
By Provision AL$65,242 Executive Di $44,300 $45,609 2023
Loaves And Fishes International Inc FL$65,242 Asst Manager $24,000 $21,486 2023
Addiction Research Foundation AL$63,662 Ceo $60,000 $61,772 2023
Family Ministries Of America Inc NC$65,398 Executive Director $50,000 $47,821 2024
Npx Charitable Inc CA$63,502 President $10,000 $8,229 2023
Global Emergency Response And Assistance NJ$63,499 Director Of Programming $11,500 $9,785 2023
Mohonk Education & Neuropsychological Foundation Inc CT$65,483 Executive Director $17,917 $15,550 2024
Four Seasons Community Housing Inc MN$63,260 Executive Vp Of Commonbon Housing $18,918 $17,814 2023
Floyd Kress Inc MD$65,705 President $20,272 $18,061 2023

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 default69th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted47th

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 (Yayna Smith) 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 356 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,957 is reasonable (approximately the 69th 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.