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PeerBasis
Compensation Comparability Determination

Ibew Local 180 Holding Company

Executive Director / CEO

EIN 010664127
CA · NTEE S99
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Herb Watts, Executive Director / CEO ($58,320) against every comparable organization that fit the selection criteria — 20 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

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$622 total compensation of comparable organizations → $125,382 $58,320
$1,34710th
$11,06525th
$43,608Median
$64,22975th
$96,88190th
$58,320This org · 70th
p10$1,347
p25$11,065
p50$43,608
p75$64,229
p90$96,881
$58,320

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

OrganizationStateTotal revenueTotal compSource
American Freedom Assembly IncAL $125,058$96,040 990
Benevolent SocietyMI $122,836$622 990
Moffett Park Business GroupCA $119,560$104,454 990
Asset Based Community Development InstituteIL $129,371$3,416 990
Linda Vista Mutual Water CompanyCA $130,193$1,360 990
Steam Ahead IncMA $115,166$62,440 990
Regent Development CorporationND $114,859$5,644 990
Center For The Advancement Of The SteadyVA $135,130$125,382 990
Mbi Industry Advocacy FundIA $110,721$25,951 990
Family Peace Project IncTX $109,386$44,138 990
Erie Basin Rc&d Council IncOH $143,697$46,035 990
Idaho Second Amendment AllianceID $143,870$43,078 990
Friends Of Honolulu City LightsHI $104,371$16,872 990
Forrest And Doris Sensenich FoundationMO $103,999$1,227 990
Doctors Park Professional Assoc IncMO $147,753$29,438 990
Laguna Community FoundationNM $149,059$94,898 990
Main Street LexingtonVA $161,200$69,597 990
Sprocket Mural Works IncPA $86,249$12,872 990
Chittenden County Senior Citizens Alliance IncVT $163,408$54,163 990
Pride In Saginaw IncMI $174,966$50,347 990

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 CA 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)70th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted95th

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 (Herb Watts) 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 20 similarly situated organizations (Same NTEE sector (S99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,320 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). 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.