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PeerBasis
Compensation Comparability Determination

Greenmount Senior Center Inc

Executive Director / CEO

EIN 521944620
MD · NTEE P81
FY ending 2025-09-30
June 9, 2026

This analysis benchmarks the total compensation of Young Ran Smith, Executive Director / CEO ($42,000) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,099 total compensation of comparable organizations → $102,514 $42,000
$3,99110th
$10,29025th
$32,089Median
$50,22875th
$77,99590th
$42,000This org · 58th
p10$3,991
p25$10,290
p50$32,089
p75$50,228
p90$77,995
$42,000

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 MD 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
Marshall County Senior Citizens Corp TN$127,301 Executive Director $44,136 $50,936 2024
Faith In Action Caregivers Inc WV$129,899 Executive Director $53,030 $63,040 2024
Big Valley Fifty Plus CA$120,511 Treasurer $1,550 $1,469 2024
Senior Citizen Outreach Entity Inc LA$117,803 Executive Dir. $3,562 $4,433 2023
Las Vegas Deaf Seniors NV$143,458 President $1,650 $1,816 2024
Deliver Me Senior Support Services MS$145,734 Executive Director $34,935 $42,719 2024
Ohio Senior Olympics Inc OH$110,630 Executive Di $11,669 $13,570 2024
Altogether In Love CA$108,146 President $24,000 $22,753 2024
Zeta Zeta Lambda Company Inc NY$149,130 Treasurer $12,000 $12,257 2023
Fayetteville-lincoln County Senior Citizens Inc TN$107,456 Executive Director $21,055 $23,673 2025
Catholic Elderly Services Inc FL$150,977 President/ceo $48,011 $49,519 2024
Forever Young Activity Center TX$104,600 Vice President $5,413 $5,945 2024
St Ann's Greens Of Leroy Inc NY$104,595 President/ceo $78,615 $77,995 2024
Wimberley Senior Citizens TX$153,672 Director $42,340 $46,500 2024
Indiana Drug Enforcement IN$156,668 Training Coo $86,000 $102,514 2023
Don't Stop Dreamin' PA$158,110 Executive Direcotr $7,726 $8,709 2023
Emporia Senior Center Inc KS$95,933 President And Ceo $68,982 $84,239 2023
Holiday Park Seniors Inc MD$161,293 Admin Office $10,623 $10,904 2024
North End Senior Solutions OR$94,975 Lubeck $13,060 $13,710 2023
Spearfish Senior Service Center SD$166,122 Executive Dir. $48,800 $60,878 2023
Community And Seasoned Citizens Inc OH$88,363 Trustee $3,432 $3,991 2024
Mcminn County Senior Citizens Inc TN$170,347 Executive Director $40,000 $46,163 2024
The Stanford Charitable Corporation TX$171,494 Executive Dir. $32,448 $34,718 2025
Richmond Senior Servicesinc NY$171,987 Executive Director $56,290 $55,846 2024
East Sabine Senior Services Inc TX$172,236 Member $20,625 $22,652 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2025 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 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 default58th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted55th

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 (Young Ran 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 31 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,000 is reasonable (approximately the 58th 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.