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PeerBasis
Compensation Comparability Determination

Jefferson Senior Citizens Center Inc

Executive Director / CEO

EIN 592015689
FL · NTEE P81Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mazie Glenn, Executive Director / CEO ($34,300) 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 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

$1,379 total compensation of comparable organizations → $168,269 $34,300
$23,73810th
$39,09225th
$51,040Median
$67,25175th
$81,98890th
$34,300This org · 22nd
p10$23,738
p25$39,092
p50$51,040
p75$67,251
p90$81,988
$34,300

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 FL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Creative Aging Network - NcNC $320,568$51,236 990
Marlboro County Council On AgingSC $320,574$58,385 990
Cozad Haymaker Grand Generation Center IncNE $319,976$52,545 990
Colfax County Senior Center IncNE $321,619$19,197 990
Senior Citizens Center Of DerryPA $321,782$93,106 990
Silver Spring Village IncMD $327,045$84,280 990
All Care Home And Community Services IncWV $327,120$38,819 990
Senior Center Of Sidney-shelbyOH $329,046$51,040 990
Swisher County Senior CitizensTX $329,994$27,468 990
Circle Of Friends IncPA $309,648$65,952 990
Sharecare Of Leelanau IncMI $331,813$75,052 990
Mercy EndeavorsLA $332,231$23,071 990
Manhattan Senior Center IncKS $332,278$56,968 990
Hamilton HouseRI $332,674$67,353 990
Senior Citizens Council Of Madison County IncFL $306,937$46,550 990
Upper Kittitas County Senior CenterWA $337,906$65,250 990
Elder Love UsaCA $338,174$1,379 990
Howard County Council On AgingTX $302,533$28,442 990
Scott County Senior Citizens IncAR $300,874$42,421 990
Audrey's AngelsAZ $300,789$62,717 990
Maps CharitiesCA $342,310$44,439 990
Falls Township Senior Citizens IncPA $298,591$48,438 990
Eaton Area Senior Center IncMI $298,581$78,106 990
Heart Of Senior Citizen ServicesMI $342,756$56,834 990
Riverview Community Action CorporationPA $298,319$53,884 990

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 FL 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 default22nd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted19th

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 (Mazie Glenn) 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 $34,300 is reasonable (approximately the 22nd 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). 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.