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PeerBasis
Compensation Comparability Determination

Jerome County Senior Citizens

Executive Director / CEO

EIN 820313405
ID · NTEE P81Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sheila Harmon, Executive Director / CEO ($49,520) against every comparable organization that fit the selection criteria — 141 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

141 organizations qualified on sector, size, and geography 141 within the band form the benchmarked peer set.

Distribution of comparable compensation

$362 total compensation of comparable organizations → $152,987 $49,520
$18,08510th
$32,83525th
$44,445Median
$59,32375th
$72,53190th
$49,520This org · 61st
p10$18,085
p25$32,835
p50$44,445
p75$59,323
p90$72,531
$49,520

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 ID 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
Franklin County Senior Citizens Inc ID$283,097 Site Manager $27,950 $27,950 2024
Faribault Area Senior Citizens Inc MN$284,670 Executive Di $70,000 $65,020 2024
Tipton Co Commission On Aging TN$285,980 Exec Director $34,165 $34,756 2023
Cokeville Senior Citizen Center Inc WY$288,546 Site Director $29,562 $29,757 2024
Crescent Cities Charities Inc MD$289,816 President $4,550 $4,117 2023
Kearsarge Area Council On Aging Inc NH$277,438 Executive Director $96,538 $83,795 2024
Elderday Center IL$276,559 Ceo $67,049 $63,794 2023
Rapp At Home VA$291,247 Executive Director $63,667 $57,787 2024
Connellsville Area Senior PA$291,594 Executive Di $42,921 $40,236 2024
Senior Needs Committee Of Wells And Ogunquit ME$291,770 Director At Large $45,797 $43,109 2024
Faith In Action Of Bloomington Normal IL$275,613 Executive Director $54,923 $50,758 2024
Fair Park Activity Center TN$293,399 Exc Director $45,000 $44,465 2024
People Program Inc LA$294,092 Executive Director $71,000 $73,493 2024
Magoffin County Senior Citizens Inc KY$273,160 Exec Dir $42,830 $44,534 2023
Maury County Senior Citizens Inc TN$273,001 Chief Exec O $34,109 $32,835 2025
Martin County Senior Citizens Corporation KY$296,836 Director $35,624 $35,978 2024
Silver Horizons New Mexico Inc NM$297,096 Executive Dir. $74,380 $75,203 2024
Mascoutah Senior Services IL$270,242 Director $26,772 $25,473 2023
Corbin Senior Citizens Inc KY$297,677 Executive Director $40,574 $39,921 2025
Callahan County Aging TX$297,942 Director $24,000 $21,986 2025
Music For All Seasons Inc NJ$269,405 President $25,002 $21,604 2023
The Senior Agenda Coalition Of Rhode RI$298,296 Executive Director $32,308 $29,122 2024
Riverview Community Action Corporation PA$298,319 Executive Director - Resigned $50,760 $48,989 2023
Eaton Area Senior Center Inc MI$298,581 Executive Director $75,124 $71,013 2025
Falls Township Senior Citizens Inc PA$298,591 Foundation Mgr. $45,630 $44,039 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 ID 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 default61st
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted57th

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 (Sheila Harmon) 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 141 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,520 is reasonable (approximately the 61st 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.