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PeerBasis
Compensation Comparability Determination

Tipton Co Commission On Aging

Executive Director / CEO

EIN 620931560
TN · NTEE P81Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kerry Overton, Executive Director / CEO ($34,165) against every comparable organization that fit the selection criteria — 143 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

143 organizations qualified on sector, size, and geography 143 within the band form the benchmarked peer set.

Distribution of comparable compensation

$356 total compensation of comparable organizations → $150,386 $34,165
$19,96410th
$33,94425th
$43,777Median
$58,22775th
$71,20390th
$34,165This org · 26th
p10$19,964
p25$33,944
p50$43,777
p75$58,227
p90$71,203
$34,165

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

OrganizationStateTotal revenueTotal compSource
Faribault Area Senior Citizens IncMN $284,670$63,915 990
Jerome County Senior CitizensID $283,745$48,678 990
Cokeville Senior Citizen Center IncWY $288,546$29,252 990
Franklin County Senior Citizens IncID $283,097$27,475 990
Crescent Cities Charities IncMD $289,816$57,412 990
Rapp At HomeVA $291,247$56,804 990
Connellsville Area SeniorPA $291,594$39,552 990
Senior Needs Committee Of Wells And OgunquitME $291,770$42,376 990
Fair Park Activity CenterTN $293,399$43,709 990
People Program IncLA $294,092$72,243 990
Kearsarge Area Council On Aging IncNH $277,438$82,370 990
Elderday CenterIL $276,559$62,710 990
Faith In Action Of Bloomington NormalIL $275,613$49,895 990
Martin County Senior Citizens CorporationKY $296,836$35,367 990
Silver Horizons New Mexico IncNM $297,096$73,924 990
Corbin Senior Citizens IncKY $297,677$39,242 990
Callahan County AgingTX $297,942$21,613 990
The Senior Agenda Coalition Of RhodeRI $298,296$28,627 990
Riverview Community Action CorporationPA $298,319$48,157 990
Eaton Area Senior Center IncMI $298,581$69,805 990
Falls Township Senior Citizens IncPA $298,591$43,290 990
Magoffin County Senior Citizens IncKY $273,160$43,777 990
Maury County Senior Citizens IncTN $273,001$32,276 990
Audrey's AngelsAZ $300,789$56,052 990
Scott County Senior Citizens IncAR $300,874$37,912 990

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 TN 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 default26th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted24th

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 (Kerry Overton) 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 143 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,165 is reasonable (approximately the 26th 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.