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

Mcminn County Senior Citizens Inc

Executive Director / CEO

EIN 621004233
TN · NTEE P81Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Diane Hutsell, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 72 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: Diane Hutsell — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$366 total compensation of comparable organizations → $88,828 $40,000
$8,22710th
$22,64025th
$39,576Median
$47,89075th
$61,49590th
$40,000This org · 53rd
p10$8,227
p25$22,640
p50$39,576
p75$47,890
p90$61,495
$40,000

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
The Stanford Charitable Corporation TX$171,494 Executive Dir. $32,448 $30,083 2025
Richmond Senior Servicesinc NY$171,987 Executive Director $56,290 $48,391 2024
East Sabine Senior Services Inc TX$172,236 Member $20,625 $19,628 2024
Thanks Mom & Dad Fund Inc GA$173,128 Int. Exec. Dir. $36,685 $36,129 2023
Richwood Civic Center Inc OH$173,836 Executive Director $28,325 $27,805 2025
Spearfish Senior Service Center SD$166,122 Executive Dir. $48,800 $52,750 2023
Gadsden Senior Services Inc FL$174,891 Fiscal Manager $9,111 $8,383 2023
Society Of Active Retirees MI$177,704 Executive Director $76,696 $73,371 2025
Holiday Park Seniors Inc MD$161,293 Admin Office $10,623 $9,448 2024
Don't Stop Dreamin' PA$158,110 Executive Direcotr $7,726 $7,546 2023
Indiana Drug Enforcement IN$156,668 Training Coo $86,000 $88,828 2023
Wimberley Senior Citizens TX$153,672 Director $42,340 $40,293 2024
Harpswell Aging At Home ME$187,857 Director $1,000 $953 2024
Salida Senior Daycare Inc CO$188,933 Executive Director $45,000 $41,050 2024
Catholic Elderly Services Inc FL$150,977 President/ceo $48,011 $42,908 2024
Zeta Zeta Lambda Company Inc NY$149,130 Treasurer $12,000 $10,620 2023
Cwa Littleton Inc CO$193,470 Executive Di $10,000 $9,122 2024
Senior Citizens Center WI$193,775 Co-director $47,569 $47,262 2024
Deliver Me Senior Support Services MS$145,734 Executive Director $34,935 $37,016 2024
Center For Successful Aging CA$195,248 Administrative Director $41,167 $34,817 2023
Lita Love Is The Answer CA$195,577 Executive Dir. $70,538 $59,658 2023
Giles County Senior Citizens TN$195,590 Executive Director $31,085 $30,284 2025
Penns Village PA$195,931 Executive Director $8,654 $8,210 2024
Las Vegas Deaf Seniors NV$143,458 President $1,650 $1,573 2024
Menomonie Area Senior Center WI$197,565 Executive Dir. $32,498 $32,289 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN cost of living and 2024 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 default53rd
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted56th
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 (Diane Hutsell) 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 72 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 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.