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PeerBasis
Compensation Comparability Determination

Marion County Council On Aging

Executive Director / CEO

EIN 570571970
SC · NTEE P81Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Melissa J Brewer, Executive Director / CEO ($49,395) against every comparable organization that fit the selection criteria — 147 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

147 organizations qualified on sector, size, and geography 147 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,278 total compensation of comparable organizations → $159,259 $49,395
$30,60810th
$42,88125th
$58,522Median
$73,63375th
$90,50690th
$49,395This org · 35th
p10$30,608
p25$42,881
p50$58,522
p75$73,633
p90$90,506
$49,395

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
Brooks Senior Center NY$496,084 Program Director $90,453 $78,348 2024
Cadre Inc Communities Aligned For GA$496,889 Executive Dir. $74,491 $71,795 2024
Holbrook Senior Citizens Association AZ$495,796 Acting Ex Dir $48,706 $43,743 2025
Westerly Senior Citizens Center RI$494,316 Executive Di $81,782 $73,231 2025
Jewish Older Adult Services NJ$493,781 Executive Di $78,072 $66,816 2024
Friends Of Estacada Community Center Inc OR$493,163 Director $35,220 $31,352 2024
Verde Valley Senior Citizens AZ$499,693 Executive Di $71,416 $67,780 2023
Silver Lake Annex Multi-purpose Community Center RI$491,278 Board Member $23,887 $21,955 2024
Life Eldercare Inc CA$506,607 Executive Director $157,687 $130,519 2024
Broken Arrow Seniors Inc OK$486,051 Executive Dir. $76,536 $83,170 2023
Bees Senior Citizens Inc AR$507,043 Executive Di $66,737 $70,053 2025
Claiborne Voluntary Council On Aging Inc LA$483,767 Executive Director $47,840 $50,495 2024
Ashland County Aging Unit WI$483,070 Executive Di $45,000 $46,379 2023
Saline Area Senior Council Inc MI$510,131 Drector $58,037 $57,421 2024
Plum Senior Community Center PA$510,512 Executive Director $76,320 $72,954 2024
Kennett Area Senior Center Inc PA$481,912 Executive Di $80,000 $74,501 2025
Meridian Area Senior Citizens ID$477,088 Center Director $79,940 $81,514 2024
Bell County Senior Citizens KY$476,055 Executive Director $39,960 $40,091 2025
Oxford Senior Center Inc PA$475,631 Executive Di $92,169 $85,833 2025
Clarence Senior Citizens Inc NY$519,974 Executive Dir. $39,050 $34,823 2023
Project Concern Inc KS$472,106 Executive Director $52,949 $54,832 2024
Covenant Place Foundation MO$470,877 President And Ceo $17,274 $17,537 2024
Murphys Senior Center CA$467,574 Schetzline $35,631 $29,492 2024
Inter-church Council Of Greater MA$464,599 Director $87,721 $75,560 2024
Madison County Elderly Services Inc IA$464,189 Executive Director $66,893 $68,398 2025

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 default35th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted32nd

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 (Melissa J Brewer) 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 147 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,395 is reasonable (approximately the 35th 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.