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PeerBasis
Compensation Comparability Determination

International Union Of Operating Engineers Local 95 Training Fund

Executive Director / CEO

EIN 251776233
PA · NTEE B990
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carl Luisi, Executive Director / CEO ($63,423) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Carl Luisi — reported title “CHAIRMAN/DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,666 total compensation of comparable organizations → $128,810 $63,423
$20,98810th
$31,47525th
$73,883Median
$85,69775th
$114,03490th
$63,423This org · 47th
p10$20,988
p25$31,475
p50$73,883
p75$85,697
p90$114,034
$63,423

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
High Oaks Inc PA$487,074 Administrator $81,728 $79,383 2024
Collegiate Empowerment Company Inc PA$501,079 Executive Producer $28,261 $27,450 2024
Pennsylvania Association Of Federal PA$508,443 Executive Dir. $20,000 $19,426 2024
Lancaster County Academy PA$475,803 Program Director $97,586 $97,586 2023
Community Education Council Of Elk And PA$531,744 Executive Director $76,142 $73,957 2024
Derry Preschool Inc PA$450,059 Treasurer $55,000 $52,045 2025
Millersville International House PA$411,013 Director Of Operations $35,500 $35,500 2023
Global Exploration For Educators PA$577,295 Exec. Dir. P $132,615 $128,810 2024
Cumberland County Bar Association PA$395,243 Executive Di $76,065 $73,883 2024
Delaware Valley Science Fairs Inc PA$590,668 President & Ceo $80,000 $77,705 2024
Collegian Inc PA$592,814 Gen Mgr/secretary Until Sep 2024 $94,729 $92,011 2024
Kingdom Classical Academy PA$378,121 Head Of School & President $23,332 $23,332 2023
New City School PA$607,645 Founding Ceo $42,000 $42,000 2023
Acting Without Boundaries PA$339,370 Executive Dir. $3,774 $3,666 2024
412 Justice PA$646,176 Board Member $125,000 $125,000 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 2023 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 default47th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Carl Luisi) 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 15 similarly situated organizations (Same NTEE sector (B99) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,423 is reasonable (approximately the 47th 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.