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PeerBasis
Compensation Comparability Determination

Tower Automotive Non-union Retirees Veba

Executive Director / CEO

EIN 205118544
WI · NTEE Y43
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Hans Lescher, Executive Director / CEO ($2,700) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Hans Lescher — reported title “MEMBER, ADMINISTRATIVE BOARD”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$895 total compensation of comparable organizations → $98,505 $2,700
$1,12510th
$19,98825th
$34,174Median
$56,20875th
$72,96090th
$2,700This org · 19th
p10$1,125
p25$19,988
p50$34,174
p75$56,208
p90$72,960
$2,700

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 WI 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
Florida Association Of Court Clerks Inc FL$191,365 Ceo $57,334 $51,573 2024
1199 Seiugreater New York Job Security NY$193,732 Executive Director $27,740 $24,710 2023
Sdsu Foundation Health Veba Plan For CA$152,605 Trustee $75,573 $64,331 2023
Sheet Metal Workers Union Local 29 KS$147,989 Chairman $53,991 $55,851 2024
Southern Connecticut District Roofers CT$202,988 Trustee $46,211 $42,713 2023
Ifpa Retiree Veba Trust IL$145,198 Trustee $86,672 $81,589 2024
Southern Research Institute Veba AL$140,383 Trustee/duly Authorized Official $32,634 $33,758 2024
Wcribma - Veba MA$209,745 Trustee $114,482 $98,505 2024
Pleasant Hill Volunteer Fire Department Inc NC$134,969 President $905 $895 2024
The Miaamsaa Voluntary Beneficiary Association Trust MA$217,784 Trustee $39,046 $34,589 2023
Obi Retiree Medical Voluntary NH$221,928 Trustee $32,000 $28,292 2024
Catskill Teachers Association NY$223,625 President $1,500 $1,298 2024
United Association Of Journeymen Lu 286 TX$229,110 President $59,799 $57,277 2024
Rfa Post Retirement Medical Life DC$235,171 President $30,515 $25,640 2024
Public Service Health Club TX$237,782 Treasurer $5,905 $5,823 2023
Rockford Police Relief Association IL$261,632 President $1,010 $951 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default19th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted19th

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 (Hans Lescher) 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 16 similarly situated organizations (Same NTEE sector (Y43), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,700 is reasonable (approximately the 19th 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.