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PeerBasis
Compensation Comparability Determination

Mountlake Terrace Community Senior Center

Executive Director / CEO

EIN 911838799
WA · NTEE P75
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Zeller, Executive Director / CEO ($76,698) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Elizabeth Zeller — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,198 total compensation of comparable organizations → $427,447 $76,698
$13,41410th
$31,42525th
$44,377Median
$55,40875th
$66,50290th
$76,698This org · 94th
p10$13,414
p25$31,425
p50$44,377
p75$55,408
p90$66,502
$76,698

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
Harrison House Personal Care Home PA$232,550 Executive Vp $41,926 $46,699 2024
Home For The Armenian Aged Inc NJ$221,744 Administrator $33,922 $33,829 2024
Villagesokc Inc OK$221,397 Executive Di $15,600 $19,753 2023
Abilities At Crestview Inc FL$219,629 President/ceo $38,173 $41,238 2023
Greenfield Manor Inc WI$260,032 Executive Dir. $9,600 $11,198 2024
Caring Carroll Inc MD$213,516 Executive Di $64,827 $67,694 2024
Unalaska Senior Citizens AK$205,613 Program Manager $40,365 $44,377 2023
Friendship Village Foundation IA$196,568 President/ce $358,763 $427,447 2025
Marian Manor Apartments Inc ND$279,559 Administrator $24,902 $31,425 2023
Senior Companion Program Inc WI$192,267 Executive Dir. $47,500 $55,408 2024
Your Second Family OH$177,452 Caregiver $27,900 $33,981 2023
Unity Aging Services Inc NY$174,480 Ceo $54,881 $57,027 2023
Real Services Housing Inc IN$300,889 President/ce $36,785 $44,608 2023
Bishop Morrow Personal Care Home PA$302,813 President $12,000 $13,366 2024
The Slovak Garden FL$169,495 President $12,815 $13,446 2024
West Valley Towers CA$325,033 President/ceo $68,128 $65,708 2024
Sunnyside Citywide Homecare NY$337,202 Associate Executive Director Of Finance $42,934 $44,613 2023

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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted94th
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 (Elizabeth Zeller) 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 17 similarly situated organizations (Same NTEE sector (P75), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,698 is reasonable (approximately the 94th 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.