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PeerBasis
Compensation Comparability Determination

Senior Center Of Macon

Executive Director / CEO

EIN 522439288
MO · NTEE P81
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Beth Cason, Executive Director / CEO ($39,791) against every comparable organization that fit the selection criteria — 119 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Beth Cason — 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

119 organizations qualified on sector, size, and geography 119 within the band form the benchmarked peer set.

Distribution of comparable compensation

$373 total compensation of comparable organizations → $90,489 $39,791
$12,71610th
$28,57125th
$41,581Median
$54,23175th
$70,46690th
$39,791This org · 42nd
p10$12,716
p25$28,571
p50$41,581
p75$54,231
p90$70,466
$39,791

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 MO 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
Johnstown Senior Citizens Service Center Inc NY$232,825 Administrative Assistant $31,850 $27,892 2024
Wickham Park Senior Center Association Inc FL$230,808 Director $8,750 $7,761 2025
Geary County Senior Citizens Inc KS$233,704 Executive Director $38,002 $39,787 2024
Ypsilanti Senior Center MI$229,943 Executive Director $41,600 $40,540 2025
Spokane Area Jewish Family Services WA$234,947 Executive Di $69,584 $60,376 2024
Jackson County Senior Center Inc KY$228,182 Director $23,745 $24,086 2025
Senior Center Of South Pearl River MS$237,305 Executive Dir. $56,540 $62,830 2023
Christian Care Holding Company Inc AZ$238,499 President/ceo $78,149 $72,838 2024
Reynolds County Council On Aging Inc MO$225,720 Administrator $39,900 $40,956 2024
Shepherds Center Of The Greenbrier Valley WV$225,307 Executive Director $56,433 $57,690 2025
Federal Way Senior Center WA$223,731 Executive Director $52,000 $45,119 2024
Greater Northfield Senior Citizens Inc VT$223,229 Longo $27,785 $27,103 2024
Sellers Senior Center Inc DE$223,010 Executive Di $38,666 $36,691 2024
Autumn Glow Alzheimer's Care Home Inc CA$244,981 President & Ceo $21,328 $17,848 2024
Bonita Senior Center Inc FL$218,021 Director $12,000 $10,926 2024
Pickett Fences Senior Services Inc MD$217,855 President $13,000 $12,126 2023
Friends In Action ME$246,863 Executive Di $64,661 $64,602 2023
Golden Slipper Center For Seniors Inc PA$249,833 Executive Director $53,500 $53,233 2023
Senior Friends Inc WI$250,264 Secretary $41,467 $41,970 2024
Young County Senior Citizens Assoc Inc TX$250,831 Executive Director $50,000 $48,472 2024
Smelter City Senior Citizens MT$252,346 Director $38,521 $40,241 2024
My Home Inc CA$252,354 Administrator $36,000 $31,016 2023
Cochran County Senior Citizens Assn TX$210,719 Manager $42,000 $41,919 2023
Care-community Action Respecting Elders MN$253,734 Executive Dir. $56,107 $53,729 2024
Newton At Home Inc MA$254,243 Executive Director $48,820 $41,420 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default42nd
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted38th

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 (Beth Cason) 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 119 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,791 is reasonable (approximately the 42nd 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.