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PeerBasis
Compensation Comparability Determination

Griffin Spalding County United Way

Executive Director / CEO

EIN 586044667
GA · NTEE T70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Birchfield, Executive Director / CEO ($34,179) against every comparable organization that fit the selection criteria — 117 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

117 organizations qualified on sector, size, and geography 117 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $155,933 $34,179
$13,35210th
$30,86625th
$46,548Median
$59,64875th
$76,61090th
$34,179This org · 28th
p10$13,352
p25$30,866
p50$46,548
p75$59,648
p90$76,610
$34,179

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 GA 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 Johnson County Inc TX$257,893 Exec Dir $42,308 $42,090 2023
Lewis & Clark Foundation MT$259,068 Executive Director $61,500 $64,041 2024
The Business Council Inc WI$256,993 Director $154,562 $155,933 2024
United Way Services Of Northern OH$256,029 Executive Di $27,951 $28,598 2024
United Way Of Virginia's Eastern VA$255,802 Executive Di $37,584 $35,056 2024
Healing Hearts Connection MN$255,664 Executive Di $57,048 $56,062 2023
Lowell Sun Charities Inc MA$255,574 President $36,000 $30,445 2025
United Way Of Effingham Cnty Inc IL$261,026 Cpo $40,389 $37,369 2025
Geneva Center Of Concern Inc NY$255,517 Executive Director $59,475 $51,917 2024
United Way Of Spencer IA$261,135 Secretary $10,000 $10,305 2025
Lake Park Friends Ltd WI$261,249 Administrator $20,607 $21,404 2023
United Way Of Stanly County Inc NC$261,904 Former Executive Director $61,000 $60,887 2024
United Way Of Hastings MN$254,009 Executive Director $49,180 $46,944 2024
United Way Of Windham County Inc VT$253,430 Executive Dir. $75,281 $71,310 2025
Demopolis City Schools Foundation AL$263,711 Executive Di $28,966 $29,451 2025
Donum Dei TX$251,920 Exec Dir & T $34,603 $33,437 2024
Kishwaukee United Way IL$249,389 Frmr Exec Dir $70,300 $65,043 2025
United Way Of Whitewater Valley Inc IN$247,353 President $73,146 $74,515 2024
United Way Of Southington Inc CT$247,202 Executive Director $40,000 $37,300 2023
The Community Chest Of Englewood NJ$246,442 Executive Director $76,300 $65,808 2024
Dubois Area United Way PA$241,634 Executive Director $41,200 $40,862 2023
Community Parent Center NY$241,240 Director $67,500 $57,403 2025
Children Of Deaf Adults CA$275,428 Vice-president $5,400 $4,637 2023
Schostak Family Support Foundation MI$240,909 Secretary $26,189 $26,113 2024
United Way Of South Central Illinois IL$278,145 Executive Dir. $61,005 $59,648 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default28th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted23rd

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 (Mary Birchfield) 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 117 similarly situated organizations (Same NTEE sector (T70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,179 is reasonable (approximately the 28th 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.