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PeerBasis
Compensation Comparability Determination

Branch County United Way Inc

Executive Director / CEO

EIN 381554662
MI · NTEE T70Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Sheppard, Executive Director / CEO ($49,855) against every comparable organization that fit the selection criteria — 118 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kevin Sheppard — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

118 organizations qualified on sector, size, and geography 118 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $156,388 $49,855
$14,74310th
$37,15425th
$53,089Median
$68,97475th
$84,92790th
$49,855This org · 44th
p10$14,743
p25$37,154
p50$53,089
p75$68,974
p90$84,927
$49,855

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 MI 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 Grays Harbor WA$332,853 Executive Director $79,600 $71,085 2023
Jewish Community Center And Federation GA$332,699 Executive Director $38,462 $37,468 2024
United Way Of Mcpherson County Inc KS$332,669 Executive Director $39,849 $41,709 2024
Northwest Montana United Way Inc MT$332,083 Executive Director $29,600 $31,825 2023
United Way Of Carlton County Inc MN$331,291 Executive Director $40,250 $39,670 2023
United Way Of Eastern La Salle County IL$338,512 Executive Dir. $62,400 $57,903 2025
Perry County Community Health Task Force MO$328,753 Director $50,688 $52,013 2024
United Way Of Pekin IL$328,737 Executive Dir. $50,310 $46,684 2025
United Way Of 1000 Lakes MN$326,308 Executive Director $63,093 $62,184 2023
United Way Of Columbia County Inc AR$320,695 Executive Di $5,003 $5,448 2024
United Way Of Illinois Valley IL$319,703 Vice President $61,969 $57,503 2025
Mecosta - Osceola United Way Inc MI$318,621 Executive Di $50,000 $50,000 2024
Earthshare Chapters Inc DC$352,363 Ceo $45,046 $38,297 2024
Sanctuary In The Ordinary MO$353,515 Executive Director $82,209 $84,358 2024
The American Amusement Machine IL$313,105 Executive Director $15,517 $14,399 2025
United Way Of Hood County Inc TX$312,480 Exec Dir $71,000 $68,809 2024
Burlington County Farm Fair Inc NJ$356,297 Manager $12,000 $10,380 2024
Community Shares Of Greater Cincinnati OH$311,349 Chief Executive Officer $79,454 $83,940 2023
United Way Of Harvey And Marion Counties Inc KS$311,045 Executive Director $68,453 $71,647 2024
Alleghany Memorial Hospital Foundation Inc NC$310,604 Executive Director $13,679 $13,694 2024
United Way Of Southeast Georgia GA$359,491 Executive Di $55,200 $53,773 2024
United Way Of Danville-pittsylvania VA$362,518 President/ceo $73,847 $67,299 2025
River Ridge Farm Trust OH$301,820 Trustee $36,125 $37,069 2024
United Way Of Corinth And Alcorn MS$366,629 Executive Di $72,000 $79,986 2023
United Way Of Wilkes County Inc NC$367,727 Secretary $55,900 $55,959 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default44th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted35th

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 (Kevin Sheppard) 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 118 similarly situated organizations (Same NTEE sector (T70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,855 is reasonable (approximately the 44th 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.