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

Atchison United Way Board

Executive Director / CEO

EIN 486107689
KS · NTEE T70Z
FY ending 2025-09-30
June 9, 2026

This analysis benchmarks the total compensation of Sheryl Swendson, Executive Director / CEO ($8,620) against every comparable organization that fit the selection criteria — 106 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

106 organizations qualified on sector, size, and geography 106 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,146 total compensation of comparable organizations → $4,660,998 $8,620
$15,93910th
$29,30125th
$40,069Median
$56,09075th
$71,77290th
$8,620This org · 5th
p10$15,939
p25$29,301
p50$40,069
p75$56,090
p90$71,772
$8,620

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 KS cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Breast Cancer Eradication Initiative IncTN $200,539$11,985 990
United Way Of Dodge County IncWI $201,720$17,763 990
Stearns Electric Association TrustMN $202,713$109,203 990
Callaway County United WayMO $198,210$40,244 990
Rhea County United WayTN $197,461$39,948 990
Angels On The Bay IncNY $205,028$29,785 990
United Way Of Northeast MichiganMI $196,067$36,348 990
Calumet Area Community Health Foundation IncWI $195,451$20,540 990
United Way Of Franklin CountyTN $195,004$36,373 990
United Way Of Coles County IncIL $194,923$38,858 990
Matagorda County United WayTX $194,072$55,229 990
United Way Of The Coalfield IncKY $193,734$51,940 990
United Way Of Fulton CountyOH $193,032$65,272 990
Mennen Environmental FoundationCA $191,557$33,787 990
The Luxury Education FoundationNY $191,252$114,910 990
Insaan GroupNY $210,885$27,200 990
Vernacular Video Mission International IncMN $190,832$58,808 990
United Way Of Rockbridge IncVA $190,380$35,891 990
Equality IllinoisIL $190,104$141,457 990
United Way Of Central Kansas IncKS $212,913$50,649 990
United Way Of Whitman CountyWA $188,519$43,914 990
Pennsylvania Hunt Cup CommitteePA $187,672$28,615 990
Jamestown United WayND $187,625$24,868 990
United Way Of Dodge City IncKS $187,579$53,920 990
United Way Of Western Crawford CountyPA $186,732$63,435 990

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 KS 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted3rd

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 (Sheryl Swendson) 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 106 similarly situated organizations (Same NTEE sector (T70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,620 is reasonable (approximately the 5th 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). 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.