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PeerBasis
Compensation Comparability Determination

Community Coalition

Executive Director / CEO

EIN 232814841
PA · NTEE T70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Courtney, Executive Director / CEO ($97,506) against every comparable organization that fit the selection criteria — 113 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

113 organizations qualified on sector, size, and geography 113 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $157,223 $97,506
$14,71410th
$33,71425th
$50,168Median
$65,58175th
$81,95290th
$97,506This org · 96th
p10$14,714
p25$33,714
p50$50,168
p75$65,581
p90$81,952
$97,506

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 PA 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 White County Inc AR$299,403 Executive Director $45,000 $49,267 2024
East Tn Supporting Foundation TN$299,263 President/ce $5,485 $5,616 2024
United Way Of Williams County OH$298,919 Former Exec $44,898 $45,124 2025
Royal Charter Properties-westchester Inc NY$298,768 President $68,997 $62,521 2023
Beartooth Billings Clinic Foundation MT$298,289 Cfo $44,110 $47,680 2023
River Ridge Farm Trust OH$301,820 Trustee $36,125 $37,268 2024
United Way Of Freeborn County Inc MN$297,884 Executive Director $52,000 $50,046 2024
Esther Inc WI$297,311 Executive Director $1,154 $1,174 2024
Quality Of Life Foundation Of Austin Inc TX$295,548 President $34,859 $34,967 2023
C & Ws Rustic Hollow Shelter Inc IA$291,954 President $49,400 $52,684 2024
River Valley United Way Inc AR$291,044 Executive Director $37,182 $41,910 2023
United Way Of Jefferson County OH$290,431 Executive Director $44,500 $45,907 2024
Alleghany Memorial Hospital Foundation Inc NC$310,604 Executive Director $13,679 $13,767 2024
United Way Of Harvey And Marion Counties Inc KS$311,045 Executive Director $68,453 $72,030 2024
Community Shares Of Greater Cincinnati OH$311,349 Chief Executive Officer $79,454 $84,387 2023
Becker County United Way MN$288,508 Executive Director $53,500 $50,163 2025
United Way Of Hood County Inc TX$312,480 Exec Dir $71,000 $69,176 2024
The American Amusement Machine IL$313,105 Executive Director $15,517 $14,475 2025
United Way Of Nelson County KY$282,650 Executive Director $25,000 $26,934 2023
Mecosta - Osceola United Way Inc MI$318,621 Executive Di $50,000 $50,267 2024
United Way Of Illinois Valley IL$319,703 Vice President $61,969 $57,810 2025
United Way Of Columbia County Inc AR$320,695 Executive Di $5,003 $5,477 2024
United Way Of South Central Illinois IL$278,145 Executive Dir. $61,005 $60,141 2023
Children Of Deaf Adults CA$275,428 Vice-president $5,400 $4,676 2023
United Way Of 1000 Lakes MN$326,308 Executive Director $63,093 $62,516 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default96th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted88th

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 (Mary Courtney) 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 113 similarly situated organizations (Same NTEE sector (T70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $97,506 is reasonable (approximately the 96th 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.