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PeerBasis
Compensation Comparability Determination

Dillon County Council On Aging

Executive Director / CEO

EIN 570573380
SC · NTEE P81Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jeanette Freitas, Executive Director / CEO ($45,980) against every comparable organization that fit the selection criteria — 148 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

148 organizations qualified on sector, size, and geography 148 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,312 total compensation of comparable organizations → $160,127 $45,980
$25,56510th
$39,17725th
$52,462Median
$69,73375th
$85,42990th
$45,980This org · 36th
p10$25,565
p25$39,177
p50$52,462
p75$69,733
p90$85,429
$45,980

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
East Carroll Council On Aging LA$416,210 Executive Direc $65,600 $71,073 2024
Siouxland Senior Center IA$417,583 Executive Director $70,000 $75,412 2024
Hub City Senior Citizens Inc IL$417,867 Executive Di $53,560 $51,808 2024
High Country Senior Citizens Inc WY$410,921 Executive Di $36,880 $37,855 2025
Colleton County Council On Aging SC$419,760 Executive Di $60,705 $64,152 2023
Senior Citizens Inc SD$420,768 Center Exec $55,618 $60,395 2024
Aging Forward MO$407,283 Executive Di $89,060 $92,810 2024
Clinton Community Christian Corp MS$421,902 Executive Di $48,139 $52,752 2024
Holmes County Council On Aging Inc OH$402,802 Business Manager $60,189 $64,576 2023
Drive A Senior Austin Texas TX$426,687 Executive Director $59,867 $60,662 2023
Dalhart Senior Citizens Association TX$427,857 Secretary, Executive Direc $32,000 $32,425 2023
Parkview Center Inc MT$399,248 Executive Dir. $51,437 $56,165 2023
The Shepherd's Center Of Northern Virginia VA$397,861 Executive Director $95,875 $91,082 2024
Lake Gogebic Senior Citizens Club MI$397,111 Executive Di $43,391 $44,066 2024
Southside Senior & Community Center WA$432,496 Executive Di $27,500 $24,225 2024
Alleghany County Council On Aging NC$395,931 Prev Exec Di $49,202 $48,731 2025
Yarnell Regional Community Center AZ$395,786 Executive Director $38,087 $36,040 2024
Ashtabula County Council On Aging Inc OH$395,081 Executive Director $39,000 $41,843 2023
Kingman County Council On Aging Inc KS$434,565 Executive Director $47,275 $50,251 2024
Healthcare And Elder Law Programs CA$393,683 Executive Dir. $114,000 $96,855 2024
Heritage Senior Center Inc PA$438,136 Executive Director (Until 12/23) $41,283 $40,506 2024
Bristol Township Senior Center PA$389,884 Center Manager $68,620 $65,594 2025
La Jolla Community Center CA$440,851 Executive Dir. $85,000 $72,217 2024
Senior Center Of Elk Grove Inc CA$450,167 Executive Dir. $57,011 $48,437 2024
Northwest Dane Senior Services Inc WI$377,911 Executive Director/secretary $102,018 $107,926 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 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 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 default36th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted36th
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 (Jeanette Freitas) 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 148 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,980 is reasonable (approximately the 36th 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.