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PeerBasis
Compensation Comparability Determination

Friends In Action

Executive Director / CEO

EIN 710957829
ME · NTEE P81
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Linquist, Executive Director / CEO ($64,661) against every comparable organization that fit the selection criteria — 129 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: John Linquist — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

129 organizations qualified on sector, size, and geography 129 within the band form the benchmarked peer set.

Distribution of comparable compensation

$373 total compensation of comparable organizations → $157,864 $64,661
$16,83910th
$30,05025th
$41,808Median
$57,74275th
$70,52990th
$64,661This org · 87th
p10$16,839
p25$30,050
p50$41,808
p75$57,742
p90$70,529
$64,661

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 ME 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
Autumn Glow Alzheimer's Care Home Inc CA$244,981 President & Ceo $21,328 $17,864 2024
Golden Slipper Center For Seniors Inc PA$249,833 Executive Director $53,500 $53,281 2023
Senior Friends Inc WI$250,264 Secretary $41,467 $42,007 2024
Young County Senior Citizens Assoc Inc TX$250,831 Executive Director $50,000 $48,516 2024
Smelter City Senior Citizens MT$252,346 Director $38,521 $40,278 2024
My Home Inc CA$252,354 Administrator $36,000 $31,044 2023
Care-community Action Respecting Elders MN$253,734 Executive Dir. $56,107 $53,777 2024
Newton At Home Inc MA$254,243 Executive Director $48,820 $41,458 2025
Options In Aging PA$254,534 Outgoing Executive Director $70,252 $67,956 2024
Christian Care Holding Company Inc AZ$238,499 President/ceo $78,149 $72,904 2024
Richland County Commission On Aging MT$255,674 Administrator $40,856 $41,618 2025
Senior Center Of South Pearl River MS$237,305 Executive Dir. $56,540 $62,887 2023
Centro Ramon Frade Inc PR$258,115 Executive Director $30,275 $34,040 2021
Spokane Area Jewish Family Services WA$234,947 Executive Di $69,584 $60,431 2024
Geary County Senior Citizens Inc KS$233,704 Executive Director $38,002 $39,824 2024
Johnstown Senior Citizens Service Center Inc NY$232,825 Administrative Assistant $31,850 $27,917 2024
Senior Center Of Macon MO$232,139 Director $39,791 $39,827 2025
Pillar Inc CO$262,834 Executive Director $82,457 $78,960 2023
Wickham Park Senior Center Association Inc FL$230,808 Director $8,750 $7,768 2025
Ypsilanti Senior Center MI$229,943 Executive Director $41,600 $40,577 2025
Senior Citizens Of Fulton County Inc KY$265,059 Executive Direc $12,000 $12,875 2023
Jackson County Senior Center Inc KY$228,182 Director $23,745 $24,108 2025
Vermont Aging Network Consortium Inc VT$267,660 Coo/cfo $41,026 $40,055 2024
Reynolds County Council On Aging Inc MO$225,720 Administrator $39,900 $40,992 2024
Shepherds Center Of The Greenbrier Valley WV$225,307 Executive Director $56,433 $57,742 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default87th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted83rd

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 (John Linquist) 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 129 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,661 is reasonable (approximately the 87th 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.