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PeerBasis
Compensation Comparability Determination

The Age Friendly Foundation Inc

Executive Director / CEO

EIN 833954823
MA · NTEE P80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Lowe, Executive Director / CEO ($675) against every comparable organization that fit the selection criteria — 264 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Susan Lowe — reported title “TREASURER/CLERK”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

264 organizations qualified on sector, size, and geography 264 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,441 total compensation of comparable organizations → $421,716 $675
$16,67910th
$34,37225th
$58,749Median
$79,91875th
$95,07790th
$675This org · 0th
p10$16,679
p25$34,372
p50$58,749
p75$79,918
p90$95,077
$675

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 MA 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
Us Vet Corps Resources SC$287,767 President $30,375 $36,305 2023
Caring Voices CO$289,998 Program Coornator/ Direct Care Staff $21,888 $23,356 2024
Association For Texas Advocates Inc TX$285,334 Executive Director $63,333 $70,500 2024
Inspire Continuing Care IL$284,691 Executive Director $39,600 $44,604 2023
Circle Haven Inc NJ$290,832 Executive Dir. $97,500 $96,873 2024
Self Advocates Of Indiana Inc IN$290,959 President $1,835 $2,153 2024
Muslim Family Services Of Colorado CO$283,497 Executive Director $37,550 $41,252 2023
City Of Refuge Pulaski Inc VA$282,653 President $18,000 $19,341 2024
Good News For Life Inc FL$293,009 President Ce $72,000 $75,270 2024
Georgetown Village Inc DC$293,297 Executive Di $98,627 $99,157 2023
Harrisburg Cultural & Social Servic MS$282,173 Executive Di $21,000 $26,027 2024
Homeless Veterans Services Of Dallas Inc TX$281,631 President $17,000 $19,483 2023
The Next Stop Foundation Inc GA$281,534 President $39,900 $44,645 2024
Stirrups N Strides Therapeutic Riding FL$281,514 Officer, Executive Directo $29,867 $31,223 2024
St Croix Mission Outreach Inc VI$281,266 Executive Director $65,000 $65,000 2024
Cambridge Neighbors Inc MA$294,299 Executive Director $80,000 $80,000 2024
The Connecticut Community CT$295,126 Executive Di $56,950 $57,890 2025
Prosumers International TX$280,057 Executive Director $51,000 $56,772 2024
Love Inc Of Greater Cushing OK$279,938 Executive Dir. $33,296 $40,800 2024
A New Beginning For You Inc AL$296,564 President $72,800 $90,107 2023
Innovative Partnerships Nfp IL$297,027 Ceo/cfo $17,001 $19,149 2023
Veterans In Transition Inc OH$277,585 President $21,240 $25,035 2024
Association Of Community Services Of Howard County MD$298,064 Executive Director $75,500 $80,869 2023
Knife Chief Buffalo Nation Society SD$276,827 President $1,500 $1,842 2024
Pikes Peak Elder Justice Center CO$275,074 Executive Director $74,870 $79,891 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted0th

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 (Susan Lowe) 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 264 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $675 is reasonable (approximately the 0th 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.