Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Magoffin County Senior Citizens Inc

Executive Director / CEO

EIN 611161769
KY · NTEE P81Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marlene Howard, Executive Director / CEO ($42,830) against every comparable organization that fit the selection criteria — 135 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Marlene Howard — reported title “EXEC DIR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

135 organizations qualified on sector, size, and geography 135 within the band form the benchmarked peer set.

Distribution of comparable compensation

$348 total compensation of comparable organizations → $147,134 $42,830
$16,70410th
$29,85925th
$42,090Median
$56,78875th
$70,31190th
$42,830This org · 53rd
p10$16,704
p25$29,859
p50$42,090
p75$56,788
p90$70,311
$42,830

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
Maury County Senior Citizens Inc TN$273,001 Chief Exec O $34,109 $31,578 2025
Faith In Action Of Bloomington Normal IL$275,613 Executive Director $54,923 $48,816 2024
Mascoutah Senior Services IL$270,242 Director $26,772 $24,498 2023
Elderday Center IL$276,559 Ceo $67,049 $61,354 2023
Music For All Seasons Inc NJ$269,405 President $25,002 $20,778 2023
Kearsarge Area Council On Aging Inc NH$277,438 Executive Director $96,538 $80,589 2024
Vermont Aging Network Consortium Inc VT$267,660 Coo/cfo $41,026 $37,333 2024
Senior Citizens Of Fulton County Inc KY$265,059 Executive Direc $12,000 $12,000 2023
Franklin County Senior Citizens Inc ID$283,097 Site Manager $27,950 $26,881 2024
Pillar Inc CO$262,834 Executive Director $82,457 $73,593 2023
Jerome County Senior Citizens ID$283,745 Executive Director $49,520 $47,625 2024
Faribault Area Senior Citizens Inc MN$284,670 Executive Di $70,000 $62,533 2024
Tipton Co Commission On Aging TN$285,980 Exec Director $34,165 $33,426 2023
Centro Ramon Frade Inc PR$258,115 Executive Director $30,275 $34,040 2021
Cokeville Senior Citizen Center Inc WY$288,546 Site Director $29,562 $28,619 2024
Crescent Cities Charities Inc MD$289,816 President $4,550 $3,959 2023
Richland County Commission On Aging MT$255,674 Administrator $40,856 $38,790 2025
Rapp At Home VA$291,247 Executive Director $63,667 $55,576 2024
Connellsville Area Senior PA$291,594 Executive Di $42,921 $38,697 2024
Senior Needs Committee Of Wells And Ogunquit ME$291,770 Director At Large $45,797 $41,459 2024
Options In Aging PA$254,534 Outgoing Executive Director $70,252 $63,337 2024
Newton At Home Inc MA$254,243 Executive Director $48,820 $38,640 2025
Care-community Action Respecting Elders MN$253,734 Executive Dir. $56,107 $50,122 2024
Fair Park Activity Center TN$293,399 Exc Director $45,000 $42,764 2024
My Home Inc CA$252,354 Administrator $36,000 $28,934 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 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 default53rd
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted50th

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 (Marlene Howard) 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 135 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,830 is reasonable (approximately the 53rd 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.