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

Callahan County Aging

Executive Director / CEO

EIN 752905021
TX · NTEE P81
FY ending 2025-09-30
June 9, 2026

This analysis benchmarks the total compensation of Deborah Modrall, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 137 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Deborah Modrall — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

137 organizations qualified on sector, size, and geography 137 within the band form the benchmarked peer set.

Distribution of comparable compensation

$395 total compensation of comparable organizations → $166,999 $24,000
$21,46810th
$37,94025th
$48,613Median
$65,42675th
$79,59490th
$24,000This org · 12th
p10$21,468
p25$37,940
p50$48,613
p75$65,426
p90$79,594
$24,000

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 TX 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
Corbin Senior Citizens Inc KY$297,677 Executive Director $40,574 $43,578 2025
The Senior Agenda Coalition Of Rhode RI$298,296 Executive Director $32,308 $31,789 2024
Riverview Community Action Corporation PA$298,319 Executive Director - Resigned $50,760 $53,477 2023
Eaton Area Senior Center Inc MI$298,581 Executive Director $75,124 $77,516 2025
Falls Township Senior Citizens Inc PA$298,591 Foundation Mgr. $45,630 $48,073 2023
Silver Horizons New Mexico Inc NM$297,096 Executive Dir. $74,380 $82,091 2024
Martin County Senior Citizens Corporation KY$296,836 Director $35,624 $39,274 2024
Audrey's Angels AZ$300,789 Executive Director $63,073 $62,245 2024
Scott County Senior Citizens Inc AR$300,874 Executive Director $36,500 $42,101 2024
People Program Inc LA$294,092 Executive Director $71,000 $80,225 2024
Fair Park Activity Center TN$293,399 Exc Director $45,000 $48,538 2024
Howard County Council On Aging TX$302,533 Director $27,500 $28,228 2024
Senior Needs Committee Of Wells And Ogunquit ME$291,770 Director At Large $45,797 $47,057 2024
Connellsville Area Senior PA$291,594 Executive Di $42,921 $43,921 2024
Rapp At Home VA$291,247 Executive Director $63,667 $63,081 2024
Crescent Cities Charities Inc MD$289,816 President $4,550 $4,494 2023
Senior Citizens Council Of Madison County Inc FL$306,937 Executive Director $47,925 $46,199 2024
Cokeville Senior Citizen Center Inc WY$288,546 Site Director $29,562 $32,483 2024
Circle Of Friends Inc PA$309,648 Executive Director $63,964 $65,454 2024
Tipton Co Commission On Aging TN$285,980 Exec Director $34,165 $37,940 2023
Faribault Area Senior Citizens Inc MN$284,670 Executive Di $70,000 $70,976 2024
Jerome County Senior Citizens ID$283,745 Executive Director $49,520 $54,056 2024
Franklin County Senior Citizens Inc ID$283,097 Site Manager $27,950 $30,511 2024
Kearsarge Area Council On Aging Inc NH$277,438 Executive Director $96,538 $91,470 2024
Elderday Center IL$276,559 Ceo $67,049 $69,638 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default12th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted10th

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 (Deborah Modrall) 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 137 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 is reasonable (approximately the 12th 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.