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PeerBasis
Compensation Comparability Determination

United Way Of Naugatuck

Executive Director / CEO

EIN 060788028
CT · NTEE T70Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa Shappy, Executive Director / CEO ($60,866) against every comparable organization that fit the selection criteria — 132 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

132 organizations qualified on sector, size, and geography 132 within the band form the benchmarked peer set.

Distribution of comparable compensation

$21 total compensation of comparable organizations → $287,754 $60,866
$38,05810th
$53,90125th
$71,634Median
$87,89775th
$106,92090th
$60,866This org · 32nd
p10$38,058
p25$53,901
p50$71,634
p75$87,897
p90$106,920
$60,866

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 CT 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
United Way Of Trumbull County OH$492,572 President & $54,808 $61,913 2024
The Settlement Club Endowment Fund TX$492,698 Executive Director $12,502 $13,338 2024
United Way Of New York State NY$490,458 President $76,216 $73,454 2024
United Way Of Central Arkansas Inc AR$495,048 Executive Director $74,888 $92,431 2023
Prairieland United Way Inc IL$496,776 Secretary $68,532 $71,858 2024
United Way Of Van Wert County Inc OH$498,451 Executive Di $65,063 $71,603 2025
Wallingford Community Senior Center WA$498,477 Executive Director $89,260 $85,233 2024
Fort Wayne Jewish Federation Inc IN$501,168 Executive Di $40,192 $44,040 2025
The Learning Funhouse Inc MN$482,289 Director $44,570 $48,358 2023
The Cancer Challenge AR$481,450 Executive Director $83,200 $102,689 2023
United Way Of Wapello County Inc IA$503,141 Exective Dir $67,454 $78,772 2024
United Way Of Southeast Alaska AK$508,903 President/ce $81,932 $86,011 2023
United Way Of Posey County Inc IN$472,153 Executive Director $64,260 $74,410 2023
Williamstown Community Chest MA$469,594 Executive Di $46,644 $44,704 2024
White Bear Lake Senior Housing Inc MN$467,454 President & Ceo $41,871 $44,126 2024
Bike Box Project NC$467,046 Ceo $14,875 $16,393 2024
Wyoming County United Way Inc PA$462,041 Executive Director $69,397 $75,990 2023
Red River Community Housing Development ND$457,148 Executive Director $93,285 $109,183 2024
Colorado Conservatory For The Jazz Arts CO$527,046 Executive Dir. $8,347 $8,316 2025
Norfolk Area United Way Inc NE$529,080 Executive Di $50,400 $57,815 2024
Cooke County United Way Inc TX$452,579 Executive Director $89,000 $94,952 2024
Black River United Way Inc SC$451,905 Ceo $77,098 $85,784 2024
United Way Of Linn Benton And OR$450,002 President & $103,358 $105,395 2023
United Way Of Toombs & Montgomery GA$534,462 Executive Di $69,513 $76,747 2023
United Way Of Ashtabula County OH$536,908 Executive Director $71,325 $82,951 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default32nd
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted27th

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 Shappy) 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 132 similarly situated organizations (Same NTEE sector (T70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,866 is reasonable (approximately the 32nd 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.