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PeerBasis
Compensation Comparability Determination

Federal Way Senior Center

Executive Director / CEO

EIN 910936089
WA · NTEE P81Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shelley Puariea, Executive Director / CEO ($52,000) against every comparable organization that fit the selection criteria — 114 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

114 organizations qualified on sector, size, and geography 114 within the band form the benchmarked peer set.

Distribution of comparable compensation

$430 total compensation of comparable organizations → $104,289 $52,000
$15,57410th
$34,02625th
$47,773Median
$61,93075th
$81,55390th
$52,000This org · 57th
p10$15,574
p25$34,026
p50$47,773
p75$61,930
p90$81,553
$52,000

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 WA 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
Greater Northfield Senior Citizens Inc VT$223,229 Longo $27,785 $31,237 2024
Sellers Senior Center Inc DE$223,010 Executive Di $38,666 $42,287 2024
Shepherds Center Of The Greenbrier Valley WV$225,307 Executive Director $56,433 $66,488 2025
Reynolds County Council On Aging Inc MO$225,720 Administrator $39,900 $47,202 2024
Jackson County Senior Center Inc KY$228,182 Director $23,745 $27,760 2025
Bonita Senior Center Inc FL$218,021 Director $12,000 $12,591 2024
Pickett Fences Senior Services Inc MD$217,855 President $13,000 $13,976 2023
Ypsilanti Senior Center MI$229,943 Executive Director $41,600 $46,723 2025
Wickham Park Senior Center Association Inc FL$230,808 Director $8,750 $8,944 2025
Senior Center Of Macon MO$232,139 Director $39,791 $45,859 2025
Johnstown Senior Citizens Service Center Inc NY$232,825 Administrative Assistant $31,850 $32,146 2024
Geary County Senior Citizens Inc KS$233,704 Executive Director $38,002 $45,856 2024
Spokane Area Jewish Family Services WA$234,947 Executive Di $69,584 $69,584 2024
Cochran County Senior Citizens Assn TX$210,719 Manager $42,000 $48,312 2023
Senior Center Of South Pearl River MS$237,305 Executive Dir. $56,540 $72,412 2023
Christian Care Holding Company Inc AZ$238,499 President/ceo $78,149 $83,946 2024
Perry County Council On Aging Inc IN$208,621 Executive Director $39,520 $46,550 2024
Northwest Neighbors Network WA$206,479 Director Of Community Operations & Outreach $100,341 $103,305 2023
Monroe County Senior Citizens And TN$206,392 Executive Director $48,762 $55,773 2025
Interlakes Community Caregivers Inc NH$203,285 Executive Director $52,768 $56,030 2023
Canopy Of Neighbors Inc NY$203,126 Executive Director $69,628 $70,275 2024
The Senior Center Inc NY$202,505 Executive Director $53,707 $52,809 2025
Autumn Glow Alzheimer's Care Home Inc CA$244,981 President & Ceo $21,328 $20,570 2024
Stl Village Inc MO$201,980 Executive Director $33,937 $41,333 2023
Anderson Valley Senior Citizens CA$201,687 Executive Di $18,436 $17,323 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default57th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted53rd

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 (Shelley Puariea) 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 114 similarly situated organizations (Same NTEE sector (P81), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,000 is reasonable (approximately the 57th 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.