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PeerBasis
Compensation Comparability Determination

United Way Of Lawrence County

Executive Director / CEO

EIN 250987221
PA · NTEE T70Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gayle M Young, Executive Director / CEO ($82,598) 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 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Gayle M Young — 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

$20 total compensation of comparable organizations → $133,282 $82,598
$13,03110th
$40,69325th
$57,574Median
$73,40675th
$89,82990th
$82,598This org · 82nd
p10$13,031
p25$40,693
p50$57,574
p75$73,406
p90$89,829
$82,598

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 Lincoln County NC$388,180 Executive Director $65,015 $67,364 2024
United Community Services For Working Families PA$390,913 Executive Director $65,832 $65,832 2024
Uwgr Holding Company Inc NY$384,924 President & Ceo $55,237 $48,762 2025
Partners For Community Inc IL$393,739 Executive Director $83,964 $82,775 2024
United Way Of Yavapai County Inc AZ$396,236 Executive Director $40,861 $40,570 2023
Small Difference Foundation TX$397,258 Executive Director $15,624 $16,135 2023
United Way Of The Flint Hills Inc KS$379,032 Executive Di $68,959 $76,912 2023
United Way Of Maury County Inc TN$378,346 Exec Director $49,468 $52,142 2024
Granville County United Way Inc NC$400,255 Executive Di $114,306 $118,436 2024
Corona Norco United Way CA$377,249 Chief Executive Officer $105,960 $91,750 2024
United Way Of Lewis County WA$402,487 Executive Director $89,600 $82,818 2023
United Way Of Southern Maryland MD$402,859 Executive Director $105,551 $98,954 2024
Association For Benevolent Care Inc OH$373,732 Executive Director $18 $20 2023
United Way Of Yuma County Inc AZ$370,731 President And Ceo $75,589 $72,897 2024
United Way Of Southwest Minnesota MN$409,767 Ceo $64,614 $62,372 2025
United Way Of Wilkes County Inc NC$367,727 Secretary $55,900 $57,920 2024
United Way Of Corinth And Alcorn MS$366,629 Executive Di $72,000 $82,788 2023
Jewish Federation Of Dutchess Count NY$414,575 Executive Di $87,525 $79,309 2024
United Way Of Danville-pittsylvania VA$362,518 President/ceo $73,847 $69,657 2025
United Way Of Southeast Georgia GA$359,491 Executive Di $55,200 $55,657 2024
American Federation Of Government NC$420,001 President $2,060 $2,134 2024
Burlington County Farm Fair Inc NJ$356,297 Manager $12,000 $10,744 2024
United Way Of Milford Inc CT$424,424 President $112,000 $108,414 2023
Sanctuary In The Ordinary MO$353,515 Executive Director $82,209 $87,313 2024
Earthshare Chapters Inc DC$352,363 Ceo $45,046 $39,639 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default82nd
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted75th

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 (Gayle M Young) 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 (T70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,598 is reasonable (approximately the 82nd 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.