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PeerBasis
Compensation Comparability Determination

The Miaamsaa Voluntary Beneficiary Association Trust

Executive Director / CEO

EIN 263060196
MA · NTEE Y43
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sherry L Bryant, Executive Director / CEO ($39,046) against every comparable organization that fit the selection criteria — 19 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: Sherry L Bryant — reported title “TRUSTEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,073 total compensation of comparable organizations → $111,198 $39,046
$1,56710th
$9,77425th
$48,216Median
$66,90375th
$95,82390th
$39,046This org · 47th
p10$1,567
p25$9,774
p50$48,216
p75$66,903
p90$95,823
$39,046

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
Obi Retiree Medical Voluntary NH$221,928 Trustee $32,000 $31,938 2024
Catskill Teachers Association NY$223,625 President $1,500 $1,465 2024
Wcribma - Veba MA$209,745 Trustee $114,482 $111,198 2024
United Association Of Journeymen Lu 286 TX$229,110 President $59,799 $64,656 2024
Southern Connecticut District Roofers CT$202,988 Trustee $46,211 $48,216 2023
Rfa Post Retirement Medical Life DC$235,171 President $30,515 $28,944 2024
Public Service Health Club TX$237,782 Treasurer $5,905 $6,573 2023
1199 Seiugreater New York Job Security NY$193,732 Executive Director $27,740 $27,895 2023
Florida Association Of Court Clerks Inc FL$191,365 Ceo $57,334 $58,218 2024
Tower Automotive Non-union Retirees Veba WI$175,032 Member, Administrative Board $2,700 $3,048 2024
Rockford Police Relief Association IL$261,632 President $1,010 $1,073 2024
Plumbers And Steamfitters Local 521 WV$264,667 Trustee $81,605 $95,505 2024
Employer-contribution Veba Trust Depauw University IN$276,649 Vice President For Finance And Administration (Beginning 7/15/22)) $58,924 $69,149 2023
Houston Policeman's Burial Fund Association Inc TX$279,757 Treasurer $12,000 $12,975 2024
Sdsu Foundation Health Veba Plan For CA$152,605 Trustee $75,573 $72,620 2023
Sheet Metal Workers Union Local 29 KS$147,989 Chairman $53,991 $63,047 2024
Central Plumbing & Heating Inc MT$291,943 Plan Administrator $44,781 $53,717 2023
Nreca Post-employment Health Reimbursement VA$304,180 Cfo $90,364 $97,094 2023
Ichabod Crane Teachers Association NY$325,866 Membership/benefits Coordinator $1,584 $1,593 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 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 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 default47th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted63rd

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 (Sherry L Bryant) 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 19 similarly situated organizations (Same NTEE sector (Y43), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,046 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.