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PeerBasis
Compensation Comparability Determination

Hayes Lemmerz Non-union Retiree

Executive Director / CEO

EIN 271280515
IL · NTEE Y43
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Kinstler, Executive Director / CEO ($4,000) against every comparable organization that fit the selection criteria — 76 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

76 organizations qualified on sector, size, and geography 76 within the band form the benchmarked peer set.

Distribution of comparable compensation

$101 total compensation of comparable organizations → $150,315 $4,000
$56610th
$1,70825th
$5,762Median
$14,94875th
$47,51290th
$4,000This org · 43rd
p10$566
p25$1,708
p50$5,762
p75$14,948
p90$47,512
$4,000

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 IL 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
St John's Cemetery At Springfield DE$69,714 Treasurer $1,200 $1,195 2024
The Cemetery Corporation SC$69,578 Secretary $20,642 $22,552 2023
Jewish Cemetery Association Of Greater Waterbury Inc CT$70,081 Executive Director $11,000 $10,801 2023
Rising Sun Cemetery Association IN$69,157 Superintendent $37,440 $40,161 2024
Hopewell Cemetery AL$69,049 Secretary $29,414 $33,278 2023
Washington Lodge 17 Fop PA$70,323 President $595 $622 2023
Law Enforcement Alliance Of CT$68,743 President $2,500 $2,384 2024
Orchard Grove Cemetery Association ME$68,664 Member At Large $3,775 $3,845 2024
St Augusta Firefighters Relief MN$71,550 President $100 $101 2024
Lower Valley Union Cemetary Association NJ$67,685 Superintendent $10,587 $9,367 2025
Benevolent & Protective Order Of Elks Lodge 1318 SC$67,575 Riverpark Assistant $15,000 $15,507 2025
Grand Order Of The Eastern Star Of Virginia Pha VA$67,327 Grand Secretary $6,350 $6,421 2023
Swedish Cemetery Inc CT$72,764 Caretaker $1,225 $1,168 2024
B C And T Local 334 Retiree Health Plan ME$73,205 Trustee $12,000 $11,908 2025
Free & Accepted Masons TN$73,365 Treasurer $3,300 $3,528 2024
Stratford Corporation OH$73,388 Business Manager $85,805 $90,058 2025
Harmony Cemetery Corporation MA$73,747 Clerk $2,995 $2,738 2024
Teamsters Insurance Premium VA$65,404 Union Trustee $77,155 $75,776 2024
Harmony Heights Water Company UT$64,543 President $3,067 $3,288 2023
West Lambert Water Association MS$75,064 Secretary $14,528 $16,035 2025
Paul Revere Masonic Lodge No 130 Af&am CO$63,905 Secretary $3,600 $3,615 2023
St James Cemetery Association PA$63,587 President $250 $254 2024
Ohio School Boards Association Group OH$63,556 Trustee (Eff 5/23) $73,190 $81,180 2023
Hawaii Medical Service Association HI$75,783 Trustee $113,199 $103,088 2024
Independent Order Of Odd Fellows Grand Lodge DC$62,751 Grand Secretary $5,500 $4,909 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default43rd
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted43rd

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 Kinstler) 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 76 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,000 is reasonable (approximately the 43rd 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.