Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Money Management Education

Executive Director / CEO

EIN 391991425
WI · NTEE T70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christian Hess, Executive Director / CEO ($21,539) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Christian Hess — reported title “PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,948 total compensation of comparable organizations → $1,044,621 $21,539
$11,86010th
$24,77925th
$36,630Median
$55,65975th
$71,47490th
$21,539This org · 25th
p10$11,860
p25$24,779
p50$36,630
p75$55,659
p90$71,474
$21,539

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 WI 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 Chaves County NM$141,197 Executive Director $57,644 $59,366 2024
Caledonia Conservancy Ltd WI$140,610 Executive Director $39,984 $39,984 2024
George Rogers Clark Athletic Boosters KY$139,411 Cfo $6,943 $7,353 2023
United Way Of Boone County Il IL$139,304 Executive Di $58,470 $56,667 2023
United Way Of Scott County Indiana Inc IN$137,748 Executive Director $32,734 $32,201 2025
United Way Of Guernsey And Noble Counties Inc OH$146,754 Exective Director $36,278 $37,879 2023
Roundup Cowboys Association TX$148,460 President $2,874 $2,753 2024
The Seltzer Family Foundation NY$135,608 Trustee $69,484 $61,896 2023
Lutheran Charities NY$134,779 Chief Executive Officer $81,828 $70,801 2024
Cleveland Community Fund OH$151,583 President & Ceo (Thru 9/22) $34,728 $36,260 2023
United Way Of Northwest Connecticut Inc CT$151,914 Executive Dir. $44,635 $40,073 2024
United Givers Fund Of Dekalb County AL$154,938 Executive Di $28,388 $29,366 2024
Clearfield Area United Way PA$128,599 Executive Dir. $28,390 $27,109 2024
Hector Volunteer Fire Department MN$126,161 Ceo/trustee $2,000 $1,948 2023
Kewanee Area United Way IL$124,676 Executive Director $14,560 $14,111 2023
United Way Of Lapeer County MI$160,411 Prior Exec D $34,545 $34,142 2024
United Way Of Gibson County Inc IN$160,780 Executive Director $64,020 $62,979 2025
United Black Fund Inc DC$122,817 President $29,490 $24,779 2024
Mercy Foundation Inc IL$122,424 Director; President & Ceo Thr 7/22 $1,077,862 $1,044,621 2023
Career & Networking Center IL$162,193 Executive Director $90,011 $84,732 2024
United Way Of Mon Valley PA$121,791 Executive Di $85,414 $81,559 2024
The Resolution Center Inc NE$163,621 Executive Di $65,053 $68,974 2023
Cosentino Charity Foundation KS$165,487 Vice President $11,000 $11,715 2023
United Way Of Jay County Inc IN$165,733 Executive Director $36,850 $38,308 2023
Gateway Charitable Foundation Inc IL$167,185 President & Ceo $27,619 $25,999 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default25th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted92nd

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 (Christian Hess) 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 65 similarly situated organizations (Same NTEE sector (T70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,539 is reasonable (approximately the 25th 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.