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PeerBasis
Compensation Comparability Determination

United Way Of Lewis County

Executive Director / CEO

EIN 910715071
WA · NTEE T70Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Christian Bruhn, Executive Director / CEO ($89,600) against every comparable organization that fit the selection criteria — 118 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

118 organizations qualified on sector, size, and geography 118 within the band form the benchmarked peer set.

Distribution of comparable compensation

$21 total compensation of comparable organizations → $5,322,097 $89,600
$16,55610th
$45,70625th
$64,611Median
$85,10375th
$107,10390th
$89,600This org · 81st
p10$16,556
p25$45,706
p50$64,611
p75$85,103
p90$107,103
$89,600

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

OrganizationStateTotal revenueTotal compSource
United Way Of Southern MarylandMD $402,859$107,058 990
Granville County United Way IncNC $400,255$128,135 990
Small Difference FoundationTX $397,258$17,456 990
United Way Of Yavapai County IncAZ $396,236$43,892 990
United Way Of Southwest MinnesotaMN $409,767$67,481 990
Partners For Community IncIL $393,739$89,554 990
United Community Services For Working FamiliesPA $390,913$71,223 990
Jewish Federation Of Dutchess CountNY $414,575$85,804 990
United Way Of Lawrence CountyPA $389,138$89,362 990
United Way Of Lincoln CountyNC $388,180$72,881 990
American Federation Of GovernmentNC $420,001$48,168 990
Uwgr Holding Company IncNY $384,924$52,755 990
United Way Of Milford IncCT $424,424$117,292 990
United Way Of The Flint Hills IncKS $379,032$83,211 990
Rice County Area United WayMN $426,248$76,541 990
United Way Of Maury County IncTN $378,346$56,412 990
Corona Norco United WayCA $377,249$99,264 990
United Way Of Hernando County IncFL $428,747$73,239 990
United Way Of West Ellis County IncTX $428,771$91,702 990
United Way Of Calhoun CountyTX $429,708$55,880 990
Association For Benevolent Care IncOH $373,732$21 990
United Way Of Walton CountyGA $433,311$26,673 990
United Way Of Yuma County IncAZ $370,731$78,867 990
United Way Of Wilkes County IncNC $367,727$62,663 990
United Way Of Corinth And AlcornMS $366,629$89,567 990

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 WA 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 default81st
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted75th

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 Bruhn) 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 118 similarly situated organizations (Same NTEE sector (T70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $89,600 is reasonable (approximately the 81st 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.