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PeerBasis
Compensation Comparability Determination

Northeastern Lumber Manufacturers

Executive Director / CEO

EIN 222512792
ME · NTEE J22Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeff Easterling, Executive Director / CEO ($6,096) against every comparable organization that fit the selection criteria — 14 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jeff Easterling — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

14 organizations qualified on sector, size, and geography 14 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,594 total compensation of comparable organizations → $659,252 $6,096
$7,56610th
$16,15025th
$38,789Median
$68,18275th
$287,35690th
$6,096This org · 0th
p10$7,566
p25$16,150
p50$38,789
p75$68,182
p90$287,356
$6,096

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 ME 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
Center For Economic Justice TX$37,431 Director $60,000 $59,938 2024
Nebraska Bankers Association Foundation NE$36,109 President $63,162 $66,095 2025
Svrc Industries Inc Foundation MI$38,589 Ceo $7,280 $7,504 2024
Hmong National Development MN$42,267 President & $25,680 $26,090 2023
Goodwill Solutions Inc IA$30,917 Ceo $348,058 $380,590 2024
Teachers Association Of Pleasantville NY$43,243 President $7,500 $6,594 2025
Life And Work Connections Inc MO$28,626 Executive Director $18,646 $19,723 2024
Milwaukee Area Workforce Funding WI$28,310 Executive Director $66,040 $68,877 2024
Pandion Healthcare Advocacy Inc NY$45,940 President & Ceo $709,582 $659,252 2023
Michigan Bricklayers And Allied Craftworkers Local MI$47,281 Secretary $49,950 $51,488 2024
The Waterford Project OH$25,783 Executive Director $66,000 $69,810 2024
International Association Of Sheet Metal IL$49,675 Treasurer $15,236 $14,959 2024
Health Employees Alliance Rights & Trades Local 707 Inc NJ$49,854 President $8,400 $7,711 2023
Worknet Inc HI$53,711 President/director $27,800 $24,856 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted71st

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 (Jeff Easterling) 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 14 similarly situated organizations (Same NTEE major group (J), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,096 is reasonable (approximately the 0th 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.