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PeerBasis
Compensation Comparability Determination

International Association Of Heat &

Executive Director / CEO

EIN 166093637
NY · NTEE J40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Hughes, Executive Director / CEO ($71,505) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matthew Hughes — reported title “BUSINESS MANAGER/SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$500 total compensation of comparable organizations → $242,494 $71,505
$2,89910th
$6,03025th
$15,545Median
$63,55375th
$101,28390th
$71,505This org · 79th
p10$2,899
p25$6,030
p50$15,545
p75$63,553
p90$101,283
$71,505

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 NY 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
Suffolk County Probation Officers Association Inc NY$329,489 President $6,600 $6,600 2024
International Association Of Sheet Metal Air Rail & Transportation NY$323,228 President $27,009 $27,009 2024
American Postal Workers Union 2577 NY$337,706 President $56,967 $56,967 2024
81359 Local NY$319,994 President $500 $500 2024
Jewish Labor Committee NY$344,292 Executive Director $75,000 $77,215 2023
Brewster Teachers Association NY$347,711 President $12,300 $11,983 2025
United Automotive Sales And Service NY$308,722 President $97,027 $97,027 2024
American Federation Of Teachers NY$305,097 President $21,068 $20,525 2025
The Rochester Association NY$358,063 President $8,802 $8,575 2025
Nys Public Employees Conference Inc NY$358,497 Chairman $24,000 $24,709 2023
United Plant & Production Workers NY$361,646 President $242,494 $242,494 2024
Action Research Collaborative Inc NY$365,415 Treasurer $9,500 $9,781 2023
Police Assoc Inc - Town Of Greenburgh NY$286,210 President $9,500 $9,781 2023
Orange County Boces Teachers' NY$286,094 President $5,000 $5,148 2023
Smithtown Teachers Assoc NY$380,190 Treasurer $1,706 $1,706 2024
United Steelworkers Local Union 00420 NY$272,738 President $68,474 $68,474 2024
Iron Workers Local 60 Education NY$265,020 Business Manager $94,233 $97,016 2023
Bridge And Tunnel Officers Benevolent NY$264,549 President $18,192 $18,192 2024
International Association Of Sheet Metal Air Rail & Transportation NY$262,067 Local Chairman $108,021 $111,212 2023
Cheektowaga Central Teachers Association Benefit Trust NY$247,737 Fund Advisor $3,500 $3,410 2025
American Federation Of Government Employees Afl Cio Local 3369 NY$414,026 3rd Vice President $1,350 $1,390 2023
Amalgamated Union Local 1 Noitu NY$414,611 President $151,711 $156,192 2023
Building & Construction Trades Council NY$227,078 President $6,000 $6,177 2023
Monroe County Sheriff Police Benevolent NY$226,620 Out-going President $4,231 $4,356 2023
Onondaga County Deputy Sheriff NY$220,670 President $12,527 $12,897 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default79th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted75th
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 (Matthew Hughes) 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 28 similarly situated organizations (Same NTEE sector (J40) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,505 is reasonable (approximately the 79th 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.