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

Insulators Local Union #89 - Jatc Accoun

Executive Director / CEO

EIN 208249202
NJ · NTEE B30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Chester Gesemyer, Executive Director / CEO ($109,282) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

Benchmarked executive: Chester Gesemyer — 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

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,916 total compensation of comparable organizations → $226,103 $109,282
$12,37610th
$32,38225th
$65,138Median
$111,02875th
$153,59790th
$109,282This org · 75th
p10$12,376
p25$32,382
p50$65,138
p75$111,028
p90$153,597
$109,282

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 NJ 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
Ironworkers Local 6 Training Fund NY$292,083 Administrato $12,656 $12,809 2024
Association Of Accredited Naturopathic DC$283,366 Executive Director - Non-voting $122,808 $120,702 2024
Judge Dinkins Educational Center TN$281,490 President & Ceo $130,000 $153,049 2024
Cherry Hill Huaxia Chinese School NJ$280,262 Principal $13,680 $13,680 2024
American Organ Academy OH$279,822 Chairman/dir $185,131 $226,103 2023
Wellness Council Of Wisconsin Inc WI$279,775 Executive Director $101,900 $119,193 2024
Waterloo Joint Apprenticeship IA$299,592 Training Dir $32,255 $39,556 2024
Iron Workers Local 33 Apprentice NY$272,440 Coordinator $88,438 $89,506 2024
Alliance For Technology Education In TX$271,735 Executive Director $72,047 $83,103 2023
Pullman Tech Workshop IL$268,572 Officer $24,333 $26,793 2024
Ignite Classical School LA$268,464 Head Of School $4,251 $5,243 2024
Vermont Center For Integrative VT$308,334 Executive Director $40,810 $46,006 2024
Colorado Bioscience Institute CO$266,856 President $9,942 $10,677 2024
Ed3 Galaxy NY$266,626 Vice President $30,006 $31,265 2023
Vehicles For Change San Diego Inc CA$310,145 Executive Director $86,539 $86,167 2023
Rebound A Building Trades Organization WA$259,519 Executive Dir. $154,773 $159,785 2023
Heart Missionary Training Institute FL$317,972 Executive Di $42,000 $45,497 2023
Limitless Vistas Inc LA$319,409 Business Manager $29,100 $35,889 2024
Cocal Gracias AZ$253,446 President And Director $46,548 $50,139 2024
New Horizons Foundation - A Sheet VA$250,660 Director $97,707 $105,663 2024
Puget Sound Boilermakers App & Trn Trust WA$245,030 Trust Coordinator $137,813 $142,276 2023
Hastings Foundation For MS$240,000 President $62,000 $79,624 2023
Tfg Heartwood Inc NH$337,875 Director $1,800 $1,916 2023
The Daruby School MO$235,114 Executive Director $21,000 $24,912 2024
Simply Circus Corp MA$231,254 General Manager $60,275 $60,665 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default75th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted96th

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 (Chester Gesemyer) 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 48 similarly situated organizations (Same NTEE sector (B30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $109,282 is reasonable (approximately the 75th 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.