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PeerBasis
Compensation Comparability Determination

Sellers Senior Center Inc

Executive Director / CEO

EIN 510250839
DE · NTEE P81Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Brooks, Executive Director / CEO ($38,666) against every comparable organization that fit the selection criteria — 114 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

114 organizations qualified on sector, size, and geography 114 within the band form the benchmarked peer set.

Distribution of comparable compensation

$393 total compensation of comparable organizations → $95,358 $38,666
$14,24010th
$31,11325th
$43,766Median
$56,62675th
$74,57090th
$38,666This org · 37th
p10$14,240
p25$31,113
p50$43,766
p75$56,626
p90$74,570
$38,666

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 DE 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
Greater Northfield Senior Citizens Inc VT$223,229 Longo $27,785 $28,562 2024
Federal Way Senior Center WA$223,731 Executive Director $52,000 $47,547 2024
Shepherds Center Of The Greenbrier Valley WV$225,307 Executive Director $56,433 $60,794 2025
Reynolds County Council On Aging Inc MO$225,720 Administrator $39,900 $43,160 2024
Bonita Senior Center Inc FL$218,021 Director $12,000 $11,513 2024
Pickett Fences Senior Services Inc MD$217,855 President $13,000 $12,779 2023
Jackson County Senior Center Inc KY$228,182 Director $23,745 $25,382 2025
Ypsilanti Senior Center MI$229,943 Executive Director $41,600 $42,722 2025
Wickham Park Senior Center Association Inc FL$230,808 Director $8,750 $8,178 2025
Senior Center Of Macon MO$232,139 Director $39,791 $41,932 2025
Johnstown Senior Citizens Service Center Inc NY$232,825 Administrative Assistant $31,850 $29,393 2024
Geary County Senior Citizens Inc KS$233,704 Executive Director $38,002 $41,929 2024
Spokane Area Jewish Family Services WA$234,947 Executive Di $69,584 $63,625 2024
Cochran County Senior Citizens Assn TX$210,719 Manager $42,000 $44,175 2023
Senior Center Of South Pearl River MS$237,305 Executive Dir. $56,540 $66,211 2023
Perry County Council On Aging Inc IN$208,621 Executive Director $39,520 $42,563 2024
Christian Care Holding Company Inc AZ$238,499 President/ceo $78,149 $76,758 2024
Northwest Neighbors Network WA$206,479 Director Of Community Operations & Outreach $100,341 $94,458 2023
Monroe County Senior Citizens And TN$206,392 Executive Director $48,762 $50,997 2025
Interlakes Community Caregivers Inc NH$203,285 Executive Director $52,768 $51,231 2023
Canopy Of Neighbors Inc NY$203,126 Executive Director $69,628 $64,257 2024
The Senior Center Inc NY$202,505 Executive Director $53,707 $48,287 2025
Stl Village Inc MO$201,980 Executive Director $33,937 $37,793 2023
Anderson Valley Senior Citizens CA$201,687 Executive Di $18,436 $15,839 2025
Schuyler County Council On Aging MO$201,267 Director $17,272 $18,202 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DE 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 DE 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 default37th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted33rd

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 (Jennifer Brooks) 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 114 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,666 is reasonable (approximately the 37th 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.