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PeerBasis
Compensation Comparability Determination

United Way Of Scotland County Inc

Executive Director / CEO

EIN 566062713
NC · NTEE T70Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Coy Moody, Executive Director / CEO ($55,076) 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 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Coy Moody — 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

$1,166 total compensation of comparable organizations → $156,222 $55,076
$13,89010th
$30,38025th
$41,654Median
$57,49275th
$71,53390th
$55,076This org · 70th
p10$13,890
p25$30,380
p50$41,654
p75$57,492
p90$71,533
$55,076

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 NC 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 The Eastern Upper MI$225,971 Ceo $35,480 $36,489 2023
United Way Of Cattaraugus & NY$225,601 Executive Director $37,680 $32,952 2024
United Way Manitowoc County Inc WI$224,229 Executive Director/secreta $85,364 $86,281 2024
Sherburne County Area United Way MN$223,008 Executive Director $56,139 $53,686 2024
The Dental Foundation Of Oregon OR$230,789 Executive Director $149,288 $134,174 2024
United Way Of Northern Cameron TX$230,798 Executive Director $56,600 $56,414 2023
St Marys Area United Way PA$231,230 Executive Director $10,000 $9,936 2023
Seward County United Fund KS$221,429 Executive Director $50,337 $54,185 2023
Reap International AK$221,223 President $29,000 $26,833 2024
Texas Guardianship Association TX$221,137 Executive Director $36,500 $35,336 2024
Best Robotics Inc TX$221,076 Executive Director $89,052 $86,212 2024
Jefferson County United Way Inc IN$220,284 Executive Director $55,559 $56,704 2024
Grateful Giving Foundation IA$233,604 President And Ceo $18,182 $19,267 2024
Batavia United Way IL$217,332 Executive Dir $32,500 $30,923 2024
Warrensburg R-vi School District MO$215,428 Executive Di $49,448 $50,687 2024
Pgei Of America Charitable NJ$215,223 Administrator $14,525 $12,922 2023
United Way Of Central Kansas Inc KS$212,913 Executive Director $49,343 $51,591 2024
Schostak Family Support Foundation MI$240,909 Secretary $26,189 $26,161 2024
Community Parent Center NY$241,240 Director $67,500 $57,509 2025
Dubois Area United Way PA$241,634 Executive Director $41,200 $40,938 2023
Insaan Group NY$210,885 Chief Executive Officer $31,681 $27,706 2024
The Community Chest Of Englewood NJ$246,442 Executive Director $76,300 $65,930 2024
United Way Of Southington Inc CT$247,202 Executive Director $40,000 $37,369 2023
United Way Of Whitewater Valley Inc IN$247,353 President $73,146 $74,653 2024
Angels On The Bay Inc NY$205,028 Vp $34,692 $30,339 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default70th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted61st

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 (Coy Moody) 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 $55,076 is reasonable (approximately the 70th 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.