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

Star Valley Senior Citizens Center

Executive Director / CEO

EIN 830234274
WY · NTEE P81Z
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Lisa Miller, Executive Director / CEO ($58,992) against every comparable organization that fit the selection criteria — 142 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

142 organizations qualified on sector, size, and geography 142 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,210 total compensation of comparable organizations → $147,622 $58,992
$21,32810th
$34,76325th
$47,517Median
$63,10675th
$73,92890th
$58,992This org · 68th
p10$21,328
p25$34,763
p50$47,517
p75$63,106
p90$73,928
$58,992

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 WY 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
Blair Senior Fund PA$355,472 President $32,971 $29,824 2024
Nodaway County Senior Citizens Senate Inc MO$353,643 Administrator $40,074 $37,508 2025
Friendship Community Center Inc MI$353,365 Executive Dir. $60,000 $57,834 2023
Senior Citizen's Activity Center TX$357,354 Executive Di $43,087 $39,095 2024
White Rose Senior Center Inc PA$351,408 Executive Director $66,949 $58,999 2025
Korean American Senior Citizens NJ$361,388 Treasurer $24,000 $19,437 2024
Project Ezra NY$361,441 Vice President $53,779 $44,080 2024
Clarence Fraim Senior Center Of DE$347,654 Executive Di $62,074 $55,132 2024
Johnson County Senior Services Inc IN$361,997 Executive Director $136,262 $130,343 2024
The Emmaus Calling Inc TX$362,807 President $158,027 $147,622 2023
Rise Collaborative Inc DC$364,769 President $21,924 $17,451 2024
Oregon Senior Citizens Center Inc OH$365,280 Executive Di $58,579 $57,941 2023
Mid Rogue Foundation OR$343,804 Executive Dir. $21,711 $18,288 2024
Lutheran Services For The Aging Inc NC$343,532 President/ceo $13,158 $12,332 2024
Heart Of Senior Citizen Services MI$342,756 Executive Dir. $53,255 $49,860 2024
Maps Charities CA$342,310 Administrator $48,346 $38,986 2023
Shoshoni Senior Citizens Inc WY$369,888 Executive Di $43,705 $42,451 2024
Elder Love Usa CA$338,174 Executive Director $1,500 $1,210 2023
Upper Kittitas County Senior Center WA$337,906 Exec Director $70,487 $57,243 2024
Edward King House Senior Center Inc RI$371,571 Executive Director $61,335 $54,923 2023
Winn Council On Aging Inc LA$375,503 Executive Dir. $46,773 $48,097 2023
55 Kip Center-rutherford Senior Center NJ$375,925 Executive Director $89,000 $74,208 2023
Hamilton House RI$332,674 Executive Di $69,732 $59,088 2025
Manhattan Senior Center Inc KS$332,278 Executive Di $51,000 $49,977 2024
Mercy Endeavors LA$332,231 Executive Direc $19,683 $20,240 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WY 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 WY 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 default68th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted63rd

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 (Lisa Miller) 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 142 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,992 is reasonable (approximately the 68th 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.