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PeerBasis
Compensation Comparability Determination

Forest Park Senior Center Inc

Executive Director / CEO

EIN 521487239
MD · NTEE P81Z
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Arthur Gray, Executive Director / CEO ($400) against every comparable organization that fit the selection criteria — 98 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

98 organizations qualified on sector, size, and geography 98 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,040 total compensation of comparable organizations → $97,007 $400
$14,67510th
$32,86225th
$44,062Median
$56,82575th
$73,76490th
$400This org · 0th
p10$14,675
p25$32,862
p50$44,062
p75$56,825
p90$73,764
$400

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

OrganizationStateTotal revenueTotal compSource
Clinchfield Senior Adult Center ForTN $200,493$49,947 990
Topeka Lulac Multi-purpose SeniorKS $200,910$49,526 990
Schuyler County Council On AgingMO $201,267$18,516 990
Anderson Valley Senior CitizensCA $201,687$16,113 990
Stl Village IncMO $201,980$38,447 990
The Senior Center IncNY $202,505$49,121 990
Opal's Dream Foundation IncKY $198,438$76,049 990
Caldwell Senior Center IncNC $198,398$62,140 990
Canopy Of Neighbors IncNY $203,126$65,367 990
Interlakes Community Caregivers IncNH $203,285$52,117 990
Serving Older Adults Through Changing TiOH $197,600$31,471 990
Menomonie Area Senior CenterWI $197,565$35,262 990
Penns VillagePA $195,931$40,925 990
Giles County Senior CitizensTN $195,590$33,072 990
Lita Love Is The AnswerCA $195,577$65,151 990
Center For Successful AgingCA $195,248$38,023 990
Monroe County Senior Citizens AndTN $206,392$51,879 990
Northwest Neighbors NetworkWA $206,479$96,091 990
Senior Citizens CenterWI $193,775$51,613 990
Cwa Littleton IncCO $193,470$9,962 990
Perry County Council On Aging IncIN $208,621$43,299 990
Cochran County Senior Citizens AssnTX $210,719$44,938 990
Salida Senior Daycare IncCO $188,933$44,830 990
Harpswell Aging At HomeME $187,857$1,040 990
Pickett Fences Senior Services IncMD $217,855$15,054 990

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 MD 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted0th

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 (Arthur Gray) 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 98 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $400 is reasonable (approximately the 0th 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.