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PeerBasis
Compensation Comparability Determination

Sheet Metal Contractors Association

Executive Director / CEO

EIN 223838885
PA · NTEE S40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lori Eshenaur, Executive Director / CEO ($97,500) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,195 total compensation of comparable organizations → $328,090 $97,500
$31,43110th
$56,38025th
$76,149Median
$107,16275th
$161,41690th
$97,500This org · 68th
p10$31,431
p25$56,380
p50$76,149
p75$107,162
p90$161,416
$97,500

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 PA 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
Cybersecurity Association Inc MD$256,137 Executive Dir. $85,648 $82,667 2023
Carolina Loggers Association Inc NC$257,542 Executive Director $79,788 $82,671 2024
Florida Society For Health Care Risk Mgmt & Patient Safety FL$257,972 Executive Director $84,000 $77,091 2025
Asphalt Pavement Association Of New NM$258,966 Executive Di $149,200 $160,918 2024
National Tribal Gaming Commissioners WI$252,445 Executive Director $60,000 $64,691 2023
Massachusetts Brewers Guild Inc MA$251,223 Clerk/executive Director $133,656 $120,439 2024
Asociacion De Emprendedores CA$249,560 President $81,977 $73,080 2023
Jefferson County Tourism Commission MO$245,774 Key Employee $61,250 $65,053 2024
Virginia Heartland Regional Economic Development Alliance VA$245,437 Executive Director $24,757 $23,353 2025
Oklahoma Citys Adventure District OK$266,306 Director $65,385 $70,337 2025
Maine Asphalt Pavement Association ME$244,900 Executive Director $39,500 $39,663 2024
National Truck And Heavy Equipment CA$267,893 Director $6,000 $5,195 2024
Etma AZ$270,266 Managing/director $109,800 $109,018 2023
Personalized Arthoplasty Society Inc GA$273,201 Executive Director $45,900 $46,280 2024
Ypo Wild West Regional Chapter Inc TX$237,394 Chapter Manager $82,875 $85,586 2023
National Utilities Diversity Council Inc CA$237,185 Executive Director $75,000 $64,942 2024
Association Of Chartered Accountants In The United Statesltd NY$274,471 Chief Executive $110,000 $102,619 2023
Pittsburgh Region Clean Citiesinc PA$235,011 Executive Di $53,014 $53,014 2024
Central Virginia Business Coalition VA$277,072 Secretary/executive Director $83,046 $80,407 2024
Nc Captive Insurance Association NC$277,996 President & $119,969 $127,976 2023
Economic Club Of Kansas City KS$229,708 President And Executive Director $57,500 $62,292 2024
Massachusetts Facilities Admin Association Inc MA$229,578 Treasurer $11,875 $10,701 2024
Naturally San Diego Inc CA$282,385 Executive Director $107,980 $93,500 2024
Cuero Chamber Of Commerce & Agriculture TX$228,896 Executive Director $49,323 $49,475 2024
Startup Runway Foundation GA$282,700 Executive Director $30,129 $31,276 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default68th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted62nd

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 (Lori Eshenaur) 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 74 similarly situated organizations (Same NTEE sector (S40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $97,500 is reasonable (approximately the 68th 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.