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PeerBasis
Compensation Comparability Determination

Bell County Senior Citizens

Executive Director / CEO

EIN 610860111
KY · NTEE P81Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Carolyn Mason, Executive Director / CEO ($39,960) against every comparable organization that fit the selection criteria — 150 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

150 organizations qualified on sector, size, and geography 150 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,274 total compensation of comparable organizations → $158,736 $39,960
$28,32610th
$41,25125th
$55,054Median
$72,92275th
$88,55190th
$39,960This org · 23rd
p10$28,326
p25$41,251
p50$55,054
p75$72,922
p90$88,551
$39,960

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 KY 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
Oxford Senior Center Inc PA$475,631 Executive Di $92,169 $85,552 2025
Meridian Area Senior Citizens ID$477,088 Center Director $79,940 $81,247 2024
Project Concern Inc KS$472,106 Executive Director $52,949 $54,652 2024
Covenant Place Foundation MO$470,877 President And Ceo $17,274 $17,480 2024
Kennett Area Senior Center Inc PA$481,912 Executive Di $80,000 $74,256 2025
Ashland County Aging Unit WI$483,070 Executive Di $45,000 $46,227 2023
Claiborne Voluntary Council On Aging Inc LA$483,767 Executive Director $47,840 $50,329 2024
Murphys Senior Center CA$467,574 Schetzline $35,631 $29,396 2024
Broken Arrow Seniors Inc OK$486,051 Executive Dir. $76,536 $82,896 2023
Inter-church Council Of Greater MA$464,599 Director $87,721 $75,312 2024
Madison County Elderly Services Inc IA$464,189 Executive Director $66,893 $68,174 2025
Silver Lake Annex Multi-purpose Community Center RI$491,278 Board Member $23,887 $21,883 2024
Cowley County Council On Aging Inc KS$460,126 Previous Executive Director $60,442 $64,229 2023
Friends Of Estacada Community Center Inc OR$493,163 Director $35,220 $31,249 2024
Jewish Older Adult Services NJ$493,781 Executive Di $78,072 $66,598 2024
Westerly Senior Citizens Center RI$494,316 Executive Di $81,782 $72,991 2025
Franklin County Senior Citizens AR$456,639 Executive Director $33,636 $36,123 2024
Golden Age Council Inc CO$456,624 Executive Director $17,275 $16,294 2023
Holbrook Senior Citizens Association AZ$495,796 Acting Ex Dir $48,706 $43,599 2025
Brooks Senior Center NY$496,084 Program Director $90,453 $78,091 2024
Marion County Council On Aging SC$496,417 Executive Director $49,395 $49,233 2024
Cadre Inc Communities Aligned For GA$496,889 Executive Dir. $74,491 $71,560 2024
Verde Valley Senior Citizens AZ$499,693 Executive Di $71,416 $67,558 2023
Maumee Seniors Inc OH$452,262 Exc. Director $64,836 $65,609 2024
Senior Center Of Elk Grove Inc CA$450,167 Executive Dir. $57,011 $47,033 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default23rd
Total compensation (D + F), as reported (no adjustments)21st
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 (Carolyn Mason) 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 150 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,960 is reasonable (approximately the 23rd 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.