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PeerBasis
Compensation Comparability Determination

Monroe County Senior Citizens And

Executive Director / CEO

EIN 620987274
TN · NTEE P81Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Ermazo Freeman, Executive Director / CEO ($48,762) against every comparable organization that fit the selection criteria — 102 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

102 organizations qualified on sector, size, and geography 102 within the band form the benchmarked peer set.

Distribution of comparable compensation

$376 total compensation of comparable organizations → $91,179 $48,762
$13,08010th
$30,40925th
$41,314Median
$53,41175th
$68,32690th
$48,762This org · 69th
p10$13,080
p25$30,409
p50$41,314
p75$53,411
p90$68,326
$48,762

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
Northwest Neighbors NetworkWA $206,479$90,318 990
Perry County Council On Aging IncIN $208,621$40,698 990
Interlakes Community Caregivers IncNH $203,285$48,985 990
Canopy Of Neighbors IncNY $203,126$61,440 990
The Senior Center IncNY $202,505$46,170 990
Cochran County Senior Citizens AssnTX $210,719$42,239 990
Stl Village IncMO $201,980$36,137 990
Anderson Valley Senior CitizensCA $201,687$15,145 990
Schuyler County Council On AgingMO $201,267$17,404 990
Topeka Lulac Multi-purpose SeniorKS $200,910$46,550 990
Clinchfield Senior Adult Center ForTN $200,493$46,946 990
Forest Park Senior Center IncMD $200,485$376 990
Opal's Dream Foundation IncKY $198,438$71,480 990
Caldwell Senior Center IncNC $198,398$58,408 990
Serving Older Adults Through Changing TiOH $197,600$29,581 990
Menomonie Area Senior CenterWI $197,565$33,143 990
Penns VillagePA $195,931$38,466 990
Giles County Senior CitizensTN $195,590$31,085 990
Lita Love Is The AnswerCA $195,577$61,236 990
Center For Successful AgingCA $195,248$35,738 990
Pickett Fences Senior Services IncMD $217,855$14,150 990
Bonita Senior Center IncFL $218,021$11,009 990
Senior Citizens CenterWI $193,775$48,513 990
Cwa Littleton IncCO $193,470$9,364 990
Sellers Senior Center IncDE $223,010$39,108 990

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 default69th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted67th

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 (Ermazo Freeman) 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 102 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,762 is reasonable (approximately the 69th 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.