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PeerBasis
Compensation Comparability Determination

Niagara County Electrical Construction

Executive Director / CEO

EIN 237448166
NY · NTEE J40Z
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of John Scherrer, Executive Director / CEO ($61,912) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: John Scherrer — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$500 total compensation of comparable organizations → $285,303 $61,912
$1,77710th
$7,58825th
$27,009Median
$82,33475th
$112,69190th
$61,912This org · 64th
p10$1,777
p25$7,588
p50$27,009
p75$82,334
p90$112,691
$61,912

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 NY 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
Federal Contract Guards Of America NY$491,873 President $57,750 $57,750 2024
Ironworkers Local Union No 12 And NY$495,263 Trustee $75,954 $75,954 2024
League Of International Federated NY$500,135 President $48,921 $48,921 2024
Lakeland Federation Of Teachers NY$505,613 President $12,362 $12,362 2024
American Federation Of Teachers NY$444,984 Co-president $5,590 $5,590 2024
United Workers Of America NY$519,211 Pres $285,303 $285,303 2024
Valhalla Teachers Assn Benefit Fund NY$526,310 Administrator $7,588 $7,588 2024
National Lacrosse League Players NY$533,194 Vice President/executive Director $79,972 $82,334 2023
Amalgamated Union Local 1 Noitu NY$414,611 President $151,711 $156,192 2023
American Federation Of Government Employees Afl Cio Local 3369 NY$414,026 3rd Vice President $1,350 $1,390 2023
Smithtown Schools Employees Association NY$555,193 Co-president $5,300 $5,163 2025
Smithtown Teachers Assoc NY$380,190 Treasurer $1,706 $1,706 2024
United Professional And Service NY$578,748 Trustee $2,000 $2,059 2023
Rochester Joint Board Realty Corp NY$582,286 Manager $7,532 $7,754 2023
Boces Teachers Association Benefit NY$584,110 President $1,000 $1,030 2023
I U O E Local 14-14b Labor Management NY$588,652 Union Trustee $94,026 $94,026 2024
Action Research Collaborative Inc NY$365,415 Treasurer $9,500 $9,781 2023
Directors Guild Of America Commercials Contract Ad NY$590,930 Executive Director $106,040 $106,040 2024
United Plant & Production Workers NY$361,646 President $242,494 $242,494 2024
Nys Public Employees Conference Inc NY$358,497 Chairman $24,000 $24,709 2023
The Rochester Association NY$358,063 President $8,802 $8,575 2025
Brewster Teachers Association NY$347,711 President $12,300 $11,983 2025
Jewish Labor Committee NY$344,292 Executive Director $75,000 $77,215 2023
American Postal Workers Union 2577 NY$337,706 President $56,967 $56,967 2024
Suffolk County Probation Officers Association Inc NY$329,489 President $6,600 $6,600 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default64th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted82nd

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 (John Scherrer) 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 33 similarly situated organizations (Same NTEE sector (J40) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,912 is reasonable (approximately the 64th 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.