Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Southern Connecticut District Roofers

Executive Director / CEO

EIN 061086784
CT · NTEE Y43
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kevin Guertin, Executive Director / CEO ($46,211) 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 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kevin Guertin — reported title “TRUSTEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

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

$1,029 total compensation of comparable organizations → $106,573 $46,211
$2,77010th
$23,16025th
$44,453Median
$67,10675th
$91,68590th
$46,211This org · 50th
p10$2,770
p25$23,160
p50$44,453
p75$67,106
p90$91,685
$46,211

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 CT 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
Wcribma - Veba MA$209,745 Trustee $114,482 $106,573 2024
1199 Seiugreater New York Job Security NY$193,732 Executive Director $27,740 $26,735 2023
Florida Association Of Court Clerks Inc FL$191,365 Ceo $57,334 $55,797 2024
The Miaamsaa Voluntary Beneficiary Association Trust MA$217,784 Trustee $39,046 $37,422 2023
Obi Retiree Medical Voluntary NH$221,928 Trustee $32,000 $30,610 2024
Catskill Teachers Association NY$223,625 President $1,500 $1,404 2024
United Association Of Journeymen Lu 286 TX$229,110 President $59,799 $61,967 2024
Tower Automotive Non-union Retirees Veba WI$175,032 Member, Administrative Board $2,700 $2,922 2024
Rfa Post Retirement Medical Life DC$235,171 President $30,515 $27,741 2024
Public Service Health Club TX$237,782 Treasurer $5,905 $6,300 2023
Sdsu Foundation Health Veba Plan For CA$152,605 Trustee $75,573 $69,600 2023
Sheet Metal Workers Union Local 29 KS$147,989 Chairman $53,991 $60,425 2024
Ifpa Retiree Veba Trust IL$145,198 Trustee $86,672 $88,271 2024
Rockford Police Relief Association IL$261,632 President $1,010 $1,029 2024
Plumbers And Steamfitters Local 521 WV$264,667 Trustee $81,605 $91,533 2024
Southern Research Institute Veba AL$140,383 Trustee/duly Authorized Official $32,634 $36,523 2024
Employer-contribution Veba Trust Depauw University IN$276,649 Vice President For Finance And Administration (Beginning 7/15/22)) $58,924 $66,274 2023
Houston Policeman's Burial Fund Association Inc TX$279,757 Treasurer $12,000 $12,435 2024
Central Plumbing & Heating Inc MT$291,943 Plan Administrator $44,781 $51,483 2023
Nreca Post-employment Health Reimbursement VA$304,180 Cfo $90,364 $93,056 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default50th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted35th

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 (Kevin Guertin) 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 (Y43), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,211 is reasonable (approximately the 50th 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.