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PeerBasis
Compensation Comparability Determination

Airconditioning And Refrigeration

Executive Director / CEO

EIN 200061207
CA · NTEE S47
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristi Wagner, Executive Director / CEO ($73,014) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,831 total compensation of comparable organizations → $238,774 $73,014
$9,38910th
$15,88425th
$39,507Median
$72,33175th
$112,49590th
$73,014This org · 76th
p10$9,389
p25$15,884
p50$39,507
p75$72,331
p90$112,495
$73,014

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Dcfof Realty Investment Inc TX$144,421 Executive Dir. $12,988 $15,046 2024
Puerto Rican Association For Human NJ$146,634 Executive Director/ceo $8,688 $8,983 2024
Crocker Masonic Hall Association CA$146,766 Cfo $11,000 $11,325 2023
Dpcr Holding Corporation OH$150,000 Secretary $10,739 $13,561 2023
Laborers District Council Of Mn & Nd MN$151,260 President/business Manager $114,694 $131,245 2024
Institute Of Real Estate Management MI$154,061 Executive Di $60,756 $72,623 2024
Nwgm Title Holding Company Iii Inc NH$132,850 President $19,521 $20,336 2025
Sheet Metal Workers Local 58 NY$156,493 Director $56,945 $59,591 2024
Scottish Rite Temple Of Bellingham WA$130,303 Secretary $4,950 $5,284 2023
Muscatine Board Of Realtors Inc IA$130,025 Executive Of $34,820 $44,152 2024
Teamsters Local 682 Real Estate Company MO$158,364 President/principal Office $93,107 $114,203 2024
The Labor Temple Association MN$159,147 President $1,600 $1,831 2024
Gada Title Holding Company GA$124,440 Former Officer $56,871 $64,515 2025
Mount Sinai Med Office Buildii Inc FL$163,279 President/ceo $77,682 $84,512 2024
Gifford Workforce Llc MA$164,221 President $11,821 $12,665 2023
Signature Health Re Holdings Inc OH$122,456 President & Ceo $38,800 $47,591 2024
Pac Holding Inc MO$165,000 President $62,199 $78,545 2023
Cahec Building Corporation NC$166,344 Assistant Secretary $59,714 $71,454 2024
Ebec Holdings RI$168,000 Executive Di $7,923 $8,798 2024
Primecare Belmont Cragin Holding IL$172,050 Director $9,740 $11,417 2023
Local 500 Building Corp MD$113,998 President $25,618 $27,736 2024
Gifford Workforce Ii Llc MA$173,448 President $11,821 $12,665 2023
Philadelphia Real Estate Council PA$112,046 Chairman And Founder $95,437 $113,473 2023
Pac Development Inc MO$176,953 President $57,598 $70,649 2024
Bucknell Real Estate Inc PA$177,000 Vp Fin And Adm $81,722 $97,166 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default76th
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted57th

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 (Kristi Wagner) 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 54 similarly situated organizations (Same NTEE sector (S47), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,014 is reasonable (approximately the 76th 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.