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PeerBasis
Compensation Comparability Determination

Jennings County United Wayinc

Executive Director / CEO

EIN 237215407
IN · NTEE T70Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cheri Massey, Executive Director / CEO ($52,627) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,929 total compensation of comparable organizations → $1,034,522 $52,627
$6,38110th
$17,00725th
$32,925Median
$47,90275th
$70,33990th
$52,627This org · 74th
p10$6,381
p25$17,007
p50$32,925
p75$47,902
p90$70,339
$52,627

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 IN 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
Charitable Foundation Usa FL$115,291 Ceo, Director $15,000 $13,362 2024
Northwoods United Way WI$115,323 Executive Di $18,355 $18,178 2024
United Way Of Sullivan County Inc NY$110,127 Chief Professional Officer $36,587 $32,277 2023
Sunrise Residential Inc IL$109,508 Residential Man $16,500 $15,836 2023
Bryan County United Way OK$108,589 Executive Director $31,820 $33,225 2024
United Way Of Mon Valley PA$121,791 Executive Di $85,414 $80,771 2024
Foundation For Health Advancement Inc NJ$103,660 President & Ceo $23,016 $18,984 2025
Mercy Foundation Inc IL$122,424 Director; President & Ceo Thr 7/22 $1,077,862 $1,034,522 2023
United Black Fund Inc DC$122,817 President $29,490 $24,540 2024
Hilton Head Heroes Inc SC$102,691 Director $72,000 $71,227 2024
Steuben County United Way Inc IN$101,399 Executive Director $33,164 $33,164 2024
Kewanee Area United Way IL$124,676 Executive Director $14,560 $13,974 2023
Hector Volunteer Fire Department MN$126,161 Ceo/trustee $2,000 $1,929 2023
Clearfield Area United Way PA$128,599 Executive Dir. $28,390 $26,847 2024
Jackson County United Givers Fund AL$96,140 Executive Secretary $2,500 $2,561 2024
Graham Area United Way TX$92,315 Executive Direc $34,711 $32,925 2024
Lutheran Charities NY$134,779 Chief Executive Officer $81,828 $70,117 2024
The Seltzer Family Foundation NY$135,608 Trustee $69,484 $61,298 2023
United Way Of Scott County Indiana Inc IN$137,748 Executive Director $32,734 $31,890 2025
Jewish Federation Of Cape Cod Inc MA$87,568 Director $3,258 $2,776 2024
United Way Of Boone County Il IL$139,304 Executive Di $58,470 $56,119 2023
George Rogers Clark Athletic Boosters KY$139,411 Cfo $6,943 $7,282 2023
Caledonia Conservancy Ltd WI$140,610 Executive Director $39,984 $39,597 2024
United Way Of Chaves County NM$141,197 Executive Director $57,644 $58,792 2024
Money Management Education WI$142,188 President & Ceo $21,539 $21,331 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default74th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted56th

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 (Cheri Massey) 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 39 similarly situated organizations (Same NTEE sector (T70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,627 is reasonable (approximately the 74th 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.