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PeerBasis
Compensation Comparability Determination

Independent Soft Drink Workers

Executive Director / CEO

EIN 311497376
OH · NTEE J40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gary E Freeman, Executive Director / CEO ($14,406) against every comparable organization that fit the selection criteria — 97 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

97 organizations qualified on sector, size, and geography 97 within the band form the benchmarked peer set.

Distribution of comparable compensation

$55 total compensation of comparable organizations → $229,485 $14,406
$2,54510th
$4,78625th
$8,287Median
$16,24275th
$47,75990th
$14,406This org · 70th
p10$2,545
p25$4,786
p50$8,287
p75$16,242
p90$47,759
$14,406

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 OH 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
Seiu Local 721 Training Trust Fund CA$163,512 Trustee Chair $35,478 $28,094 2024
Sheet Metal Workers Local No 3 NE$164,742 Financial Secretary $64,438 $63,558 2024
The Steamfitting Industry Labor Management Cooperation Committee NY$161,422 Executive Administrator $70,808 $60,411 2023
Sacramento County Administrative CA$166,621 President $13,600 $10,492 2025
Faculty Association Of Monmouth NJ$166,674 President $6,000 $4,786 2025
Afge Tsa Local 1230 CA$167,733 President $5,006 $3,964 2024
Professional Personnel Of Van Dyke MI$159,395 Negotiator Exec.board $6,502 $5,996 2025
American Federation Of State County & Municipal Employees IL$170,166 President $19,839 $18,415 2023
Westchester & Putnam Plumbers & Steamfit NY$157,388 Trustee $112,619 $96,082 2023
Roger Wiliams University Faculty Association Inc RI$170,551 President/negotiation Team $11,500 $10,411 2023
United Brotherhood Of Carpenters TN$157,157 President $363 $340 2025
International Union East Moline U A W Building IL$171,669 President $3,296 $3,059 2023
American Federation Of Musicians NE$174,834 President $900 $888 2024
Assoc Of Prof Police Officers IL$151,134 President $5,865 $5,444 2023
San Mateo County Probation And Detention CA$148,806 President $3,500 $2,772 2024
Laborers Local 754 NY$148,769 Trustee $54,706 $46,673 2023
Greater Atlanta Area Employees GA$180,730 Executive Di $51,000 $47,027 2024
United Mine Workers Of America Local 2300 PA$183,255 President $17,760 $16,242 2024
Santa Monica Municipal CA$143,403 President $6,000 $4,892 2023
American Federation Of Teachers NY$184,706 President $18,292 $15,606 2023
Deaconess Medical Staff Office WA$142,371 Emergency & Ethics Committee Chairs $6,375 $5,389 2023
Fall River Administrators RI$142,260 President $6,000 $5,276 2024
Security Police Association Of Neva NV$141,322 Preisdent $5,203 $4,659 2025
Miracosta College Faculty Assembly CA$140,749 Vice President $2,500 $1,929 2025
Metropolitan Dade County Solid Wast FL$139,310 President $6,750 $5,815 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default70th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted70th

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 (Gary E Freeman) 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 97 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,406 is reasonable (approximately the 70th 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.