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PeerBasis
Compensation Comparability Determination

Giles County Senior Citizens

Executive Director / CEO

EIN 620989168
TN · NTEE P81Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Samantha Reynolds, Executive Director / CEO ($31,085) against every comparable organization that fit the selection criteria — 88 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

88 organizations qualified on sector, size, and geography 88 within the band form the benchmarked peer set.

Distribution of comparable compensation

$376 total compensation of comparable organizations → $91,179 $31,085
$9,59810th
$27,90625th
$40,954Median
$51,76475th
$66,65390th
$31,085This org · 32nd
p10$9,598
p25$27,906
p50$40,954
p75$51,764
p90$66,653
$31,085

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Lita Love Is The Answer CA$195,577 Executive Dir. $70,538 $61,236 2023
Penns Village PA$195,931 Executive Director $8,654 $8,427 2024
Center For Successful Aging CA$195,248 Administrative Director $41,167 $35,738 2023
Senior Citizens Center WI$193,775 Co-director $47,569 $48,513 2024
Menomonie Area Senior Center WI$197,565 Executive Dir. $32,498 $33,143 2024
Serving Older Adults Through Changing Ti OH$197,600 Executive Director $28,600 $29,581 2024
Cwa Littleton Inc CO$193,470 Executive Di $10,000 $9,364 2024
Caldwell Senior Center Inc NC$198,398 Executive Di $57,886 $58,408 2024
Opal's Dream Foundation Inc KY$198,438 Chief Operating Officer $66,177 $71,480 2023
Forest Park Senior Center Inc MD$200,485 Member $400 $376 2023
Clinchfield Senior Adult Center For TN$200,493 Executive Di $46,946 $46,946 2025
Topeka Lulac Multi-purpose Senior KS$200,910 Executive Di $44,125 $46,550 2024
Schuyler County Council On Aging MO$201,267 Director $17,272 $17,404 2025
Anderson Valley Senior Citizens CA$201,687 Executive Di $18,436 $15,145 2025
Stl Village Inc MO$201,980 Executive Director $33,937 $36,137 2023
Salida Senior Daycare Inc CO$188,933 Executive Director $45,000 $42,137 2024
The Senior Center Inc NY$202,505 Executive Director $53,707 $46,170 2025
Canopy Of Neighbors Inc NY$203,126 Executive Director $69,628 $61,440 2024
Interlakes Community Caregivers Inc NH$203,285 Executive Director $52,768 $48,985 2023
Harpswell Aging At Home ME$187,857 Director $1,000 $977 2024
Monroe County Senior Citizens And TN$206,392 Executive Director $48,762 $48,762 2025
Northwest Neighbors Network WA$206,479 Director Of Community Operations & Outreach $100,341 $90,318 2023
Perry County Council On Aging Inc IN$208,621 Executive Director $39,520 $40,698 2024
Cochran County Senior Citizens Assn TX$210,719 Manager $42,000 $42,239 2023
Society Of Active Retirees MI$177,704 Executive Director $76,696 $75,312 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 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 default32nd
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted28th

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 (Samantha Reynolds) 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 88 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,085 is reasonable (approximately the 32nd 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.