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PeerBasis
Compensation Comparability Determination

Mercy Senior Care Inc

Executive Director / CEO

EIN 581366508
GA · NTEE P81Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kathryn Lawler, Executive Director / CEO ($51,198) against every comparable organization that fit the selection criteria — 138 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kathryn Lawler — reported title “DIRECTOR; SJHS PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

138 organizations qualified on sector, size, and geography 138 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,604 total compensation of comparable organizations → $350,996 $51,198
$46,40910th
$56,77125th
$73,835Median
$94,11475th
$124,08390th
$51,198This org · 15th
p10$46,409
p25$56,771
p50$73,835
p75$94,114
p90$124,083
$51,198

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 GA 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
Senior Citizens Association In Florence SC$1,354,362 Member $111,154 $112,019 2024
Boone County Senior Services Inc IN$1,358,761 Executive Director $84,257 $88,369 2023
Klamath Basin Senior Citizens' Center OR$1,365,861 Former Executive Director $68,243 $59,643 2025
Rapides Council On Aging Inc LA$1,368,179 Executive Dir. $76,055 $80,901 2024
Barrington Area Council On Aging Inc IL$1,340,965 Executive Director $83,640 $77,385 2025
🔒 133 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA cost of living and 2023 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 GA 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 default15th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted95th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 138-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.