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PeerBasis
Compensation Comparability Determination

United Way Of Nodaway County

Executive Director / CEO

EIN 510195791
MO · NTEE T70Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tiffany Whipple, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 176 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tiffany Whipple — reported title “Secretary/Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

176 organizations qualified on sector, size, and geography 176 within the band form the benchmarked peer set.

Distribution of comparable compensation

$250 total compensation of comparable organizations → $254,993 $12,000
$3,19110th
$8,87625th
$20,418Median
$33,00575th
$66,38390th
$12,000This org · 35th
p10$3,191
p25$8,876
p50$20,418
p75$33,005
p90$66,383
$12,000

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 MO 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
Morgan County Civic Services IL$65,956 President $1,800 $1,623 2024
Crestwood Foundation Incorporation VA$66,002 Board Member $37,260 $32,992 2024
Michigan Pharmacy Foundation MI$65,583 Executive Director $84,582 $82,427 2023
Asbury Park Foundation Inc KS$66,371 Chief Executive Officer $12,600 $12,852 2023
Together We Fight Cancer Inc AZ$65,183 President $9,790 $8,634 2024
Eastside Area Community Foundation IN$66,933 Executive Di $10,500 $10,155 2024
Daniel And Francine Scinto Foundation CA$67,168 Secretary $6,661 $5,431 2023
Music For All Foundation IN$67,193 President $21,429 $20,724 2024
Travis Credit Union's Community CA$64,518 Foundation Manager $5,654 $4,477 2024
United Way Of Southern Columbiana OH$67,340 Exec. Direct $19,100 $18,552 2024
Helene Diamond & Jorde Nathan Family IL$64,210 Treasurer $80,133 $72,246 2024
Cottage Health Foundation IL$64,029 Chief Executive Officer $25,452 $23,625 2023
The Salter Family Charitable Foundation CA$68,046 Secretary $35,872 $29,246 2023
The Davidson County Education NC$63,733 Admin. Direc $5,800 $5,658 2023
The Wilbur Marvin Foundation LA$68,806 Director/braf Pres/ceo $81,568 $82,368 2024
International Therapist Fund MI$62,981 President $22,000 $21,439 2023
Black Mountain Center Foundation NC$62,954 Executive Director $10,245 $9,708 2024
Gay Lesbian Bisexual Transgender Chamber TX$69,044 President/ceo $10,385 $9,527 2024
Sutton County Community Trust TX$62,697 Trustee $2,400 $2,202 2024
Realty Holdings Inc Of The Quad Cities IA$62,686 Treasurer $20,985 $21,072 2024
The Good Fight Foundation Inc LA$69,239 Vp / Treasur $30,000 $31,189 2023
United Way Of Obion County TN$69,304 Secretary/exec Dir $18,000 $16,904 2025
John & Claudia Holliman Affiliated Fund OK$69,424 Secretary $25,864 $26,889 2023
Kidney Foundation Of Ohio Real Estate OH$62,349 Executive Director $24,194 $24,194 2023
Isa Foundation PA$69,832 Exec Director $11,312 $10,078 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO cost of living and 2023 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 MO 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 default35th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted21st

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 (Tiffany Whipple) 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 176 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 35th 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.