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PeerBasis
Compensation Comparability Determination

Washington Teachers Union Option 2

Executive Director / CEO

EIN 306360227
DC · NTEE Y44
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jacqueline Pogue Lyons, Executive Director / CEO ($2,198) 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 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jacqueline Pogue Lyons — 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

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

Distribution of comparable compensation

$289 total compensation of comparable organizations → $355,331 $2,198
$1,19510th
$1,92325th
$6,178Median
$16,66575th
$24,07990th
$2,198This org · 30th
p10$1,195
p25$1,923
p50$6,178
p75$16,665
p90$24,079
$2,198

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 DC 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
Princeton Abbey And Cemetery Inc TX$37,864 Chief Executive Officer $16,649 $18,978 2024
Adrian Retiree Health Benefit MI$36,755 Veba Committ $7,400 $8,704 2024
Royal Arch Masons Of California CA$35,895 Recorder $16,146 $16,357 2023
Pennichuck Water Works Inc NH$35,406 Chief Executive Officer $15,838 $16,665 2024
Icd Medical Premium Plan IN$40,135 Trustee $9,600 $11,878 2023
Furnace Village Cemetery MA$34,516 Treasurer $1,000 $997 2025
New Deal Lodge Inc NY$41,563 Chairman/pre $6,000 $6,178 2024
Ancient Free & Accepted Masons CT$33,660 Secretary $1,800 $1,923 2024
Fairview Cemetary Association NY$42,808 President&super $2,610 $2,767 2023
Oak Grove Cemetery Wills Township Inc IN$42,902 President $300 $351 2025
Maplewood Cemetery NH$32,187 Secretary And Director $2,061 $2,233 2023
Ohio School Boards Association OH$30,871 Trustee $82,579 $99,671 2024
Employee Contribution Veba Trust CA$44,869 Cfo, Pepperdine University $36,961 $36,370 2024
Lehigh Zion Cemetery Association PA$45,079 President $1,494 $1,698 2024
Macedonia Church Cemetery Trust Fund AR$30,344 Trustee/secretary $1,100 $1,409 2024
Nebraska Methodist Health System NE$45,480 Pres & Ceo Nebr Methodist $281,592 $355,331 2023
Norway Pine Grove Cemetery Corp ME$45,624 President $1,000 $1,141 2024
Pocono Health System Medical PA$46,304 President $16,860 $19,160 2024
Kn Consultants Ltd NY$46,804 Executive Director $12,000 $12,357 2024
Claggett Cemetery Corporation OR$49,474 Vice President $12,000 $12,699 2024
Jacobs Evangelical Lutheran Cemetery Inc PA$26,019 Chairman $9,884 $11,564 2023
Maxus Retirees Modified Medical Benefits TX$50,882 Committee Member $4,000 $4,560 2024
Euclid Health Trust OH$52,173 Trustee $16,050 $19,372 2024
Fraternal Order Of Eagles 3730 Auxiliary MO$52,914 Secretary $1,319 $1,551 2025
Lutheran Cemetery Association WI$53,088 Sectreas $9,000 $10,435 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC 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 DC 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 default30th
Total compensation (D + F), as reported (no adjustments)33rd
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 (Jacqueline Pogue Lyons) 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 major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,198 is reasonable (approximately the 30th 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.