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PeerBasis
Compensation Comparability Determination

Marlboro County Council On Aging

Executive Director / CEO

EIN 570570665
SC · NTEE P81Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lisa Perkins, Executive Director / CEO ($54,128) against every comparable organization that fit the selection criteria — 137 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Lisa Perkins — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

137 organizations qualified on sector, size, and geography 137 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,278 total compensation of comparable organizations → $156,000 $54,128
$21,04910th
$35,11125th
$46,582Median
$62,34675th
$76,01090th
$54,128This org · 63rd
p10$21,049
p25$35,111
p50$46,582
p75$62,346
p90$76,010
$54,128

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 SC 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
Jefferson Senior Citizens Center Inc FL$320,571 Executive Director $34,300 $31,799 2023
Creative Aging Network - Nc NC$320,568 Executive Director $47,959 $47,500 2024
Cozad Haymaker Grand Generation Center Inc NE$319,976 Executive Director $48,500 $48,713 2025
Colfax County Senior Center Inc NE$321,619 Manager $17,262 $17,797 2024
Senior Citizens Center Of Derry PA$321,782 Executive Di $90,300 $86,318 2024
Silver Spring Village Inc MD$327,045 Executive Director $87,188 $78,134 2024
All Care Home And Community Services Inc WV$327,120 Executive Director $33,681 $35,989 2023
Senior Center Of Sidney-shelby OH$329,046 Executive Di $47,840 $47,318 2025
Swisher County Senior Citizens TX$329,994 Manager $25,796 $25,465 2023
Circle Of Friends Inc PA$309,648 Executive Director $63,964 $61,143 2024
Sharecare Of Leelanau Inc MI$331,813 Executive Director $70,326 $69,579 2024
Mercy Endeavors LA$332,231 Executive Direc $19,683 $21,389 2023
Manhattan Senior Center Inc KS$332,278 Executive Di $51,000 $52,813 2024
Hamilton House RI$332,674 Executive Di $69,732 $62,441 2025
Senior Citizens Council Of Madison County Inc FL$306,937 Executive Director $47,925 $43,156 2024
Upper Kittitas County Senior Center WA$337,906 Exec Director $70,487 $60,492 2024
Elder Love Usa CA$338,174 Executive Director $1,500 $1,278 2023
Howard County Council On Aging TX$302,533 Director $27,500 $26,368 2024
Scott County Senior Citizens Inc AR$300,874 Executive Director $36,500 $39,327 2024
Audrey's Angels AZ$300,789 Executive Director $63,073 $58,144 2024
Maps Charities CA$342,310 Administrator $48,346 $41,198 2023
Falls Township Senior Citizens Inc PA$298,591 Foundation Mgr. $45,630 $44,906 2023
Eaton Area Senior Center Inc MI$298,581 Executive Director $75,124 $72,411 2025
Heart Of Senior Citizen Services MI$342,756 Executive Dir. $53,255 $52,690 2024
Riverview Community Action Corporation PA$298,319 Executive Director - Resigned $50,760 $49,954 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default63rd
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted58th

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 (Lisa Perkins) 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 137 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,128 is reasonable (approximately the 63rd 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.