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PeerBasis
Compensation Comparability Determination

Amherst-pelham Education Association

Executive Director / CEO

EIN 237229964
MA · NTEE J40
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Irene Laroche, Executive Director / CEO ($2,750) against every comparable organization that fit the selection criteria — 177 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Irene Laroche — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

177 organizations qualified on sector, size, and geography 177 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20 total compensation of comparable organizations → $313,860 $2,750
$2,45210th
$6,39825th
$14,562Median
$57,28575th
$101,44890th
$2,750This org · 11th
p10$2,452
p25$6,398
p50$14,562
p75$57,285
p90$101,448
$2,750

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 MA 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
Afge Nbpc 2554 CA$301,527 President $23,791 $22,861 2024
Communications Workers Of America Local 3406 LA$300,766 President $32,587 $39,931 2024
Int'l Union Of District 55 Allied & NJ$303,159 President $85,000 $82,277 2025
I B E W Local 305 Inc IN$299,080 Director $47,975 $56,300 2024
Carpenters Local Union No 136 OH$297,889 President $4,002 $4,717 2024
American Federation Of Teachers NY$305,097 President $21,068 $20,639 2025
Million Dollar Teacher Project AZ$296,679 Founder And Ceo $72,025 $75,096 2025
American Maritime Officers Master Operating FL$307,077 Executive Director $6,120 $6,398 2024
Sharon Teachers Association Incorporated MA$307,810 Pr And R Chair $2,500 $2,574 2023
Utility Workers Union Of America MO$308,125 President $14,464 $17,048 2024
United Automotive Sales And Service NY$308,722 President $97,027 $97,568 2024
Norwin Education Association PA$309,021 Officer Listing $22,583 $25,061 2024
American Board Of Medicolegal Death Inve MD$293,764 Executive Director $10,000 $10,404 2024
Turlock Emergency Medical Services CA$309,825 President $25,502 $24,505 2024
International Assoc Of Sheet Metal Air Rail & Transportation PA$292,291 President $3,921 $4,351 2024
Salt Lake Valley Law Enforcement UT$312,587 Executive Director $6,000 $6,657 2025
Utah Education Association UT$289,848 Director $45,024 $49,958 2025
Millwrights Local 219 DE$313,549 Warden $1,045 $1,139 2024
Smart Lu 555 TN$287,424 President $654 $787 2023
Police Assoc Inc - Town Of Greenburgh NY$286,210 President $9,500 $9,836 2023
Orange County Boces Teachers' NY$286,094 President $5,000 $5,177 2023
Fuerza Unida TX$285,708 Head Seamtress $17 $20 2023
Iupat District Council No 21 Labor PA$285,672 Union Co-chair Trustee $140,400 $155,808 2024
Springfield Police Benevolent & IL$285,354 President $6,982 $7,864 2023
Association Of Commuter Rail Employees CT$285,195 President $759 $815 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default11th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted11th

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 (Irene Laroche) 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 177 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,750 is reasonable (approximately the 11th 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.