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PeerBasis
Compensation Comparability Determination

Deming Water Association

Executive Director / CEO

EIN 272603870
WA · NTEE Y22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ryan Mcnielly, Executive Director / CEO ($500) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Ryan Mcnielly — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$89 total compensation of comparable organizations → $165,057 $500
$58810th
$1,62225th
$5,813Median
$17,46275th
$64,15790th
$500This org · 6th
p10$588
p25$1,622
p50$5,813
p75$17,462
p90$64,157
$500

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 WA 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
Blackduck Volunteer Fireman's MN$81,347 President $449 $510 2023
The Amt Health Benefits Trust VA$79,661 President $55,862 $60,244 2024
Middle Creek Cemetery Association Inc TN$79,467 Secretary $12,500 $15,109 2023
Jernberg Steelworkers Retiree Health PA$79,448 Committee Member $1,000 $1,114 2024
Charture Institute WY$78,721 Executive Di $60,000 $71,762 2024
Walnut Grove Cemetery OH$77,574 President $447 $544 2023
Rockville Firemens Relief Association MN$83,987 President $200 $221 2024
Knights Templar Of The United States Of America IL$77,407 Grand Recorder $6,000 $6,418 2025
Ivanhoe Firemens Relief Association MN$85,281 Gambling Man $11,695 $12,907 2024
Hawaii Medical Service Association HI$75,783 Trustee $113,199 $113,199 2024
West Lambert Water Association MS$75,064 Secretary $14,528 $17,607 2025
Independent Royal Arch Lodge No 2 NY$87,003 Secretary $1,800 $1,817 2024
Harmony Cemetery Corporation MA$73,747 Clerk $2,995 $3,006 2024
Stratford Corporation OH$73,388 Business Manager $85,805 $98,891 2025
Free & Accepted Masons TN$73,365 Treasurer $3,300 $3,874 2024
B C And T Local 334 Retiree Health Plan ME$73,205 Trustee $12,000 $13,076 2025
Swedish Cemetery Inc CT$72,764 Caretaker $1,225 $1,283 2024
Sheffield Cemetery Association PA$88,963 Sexton $6,101 $6,996 2023
Japanese Mutual Aid Society Of Chicago IL$89,085 Executive Director $8,000 $8,785 2024
St Augusta Firefighters Relief MN$71,550 President $100 $110 2024
Blueberry Aerie 4090 Foe MI$89,983 Secretary $1,182 $1,363 2024
Bluff Dale Water Supply Corporation TX$90,859 Secretary/tr $10,370 $11,586 2024
Washington Lodge 17 Fop PA$70,323 President $595 $683 2023
Jewish Cemetery Association Of Greater Waterbury Inc CT$70,081 Executive Director $11,000 $11,860 2023
St John's Cemetery At Springfield DE$69,714 Treasurer $1,200 $1,312 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default6th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted6th

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 (Ryan Mcnielly) 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 82 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $500 is reasonable (approximately the 6th 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.