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PeerBasis
Compensation Comparability Determination

Lw Sewer Company

Executive Director / CEO

EIN 431006974
MO · NTEE Y22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Timothy S Blum, Executive Director / CEO ($12,000) 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 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Timothy S Blum — reported title “PLANT OPERATOR”, 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

$369 total compensation of comparable organizations → $50,640 $12,000
$48010th
$1,55525th
$6,281Median
$16,20675th
$25,46690th
$12,000This org · 68th
p10$480
p25$1,555
p50$6,281
p75$16,206
p90$25,466
$12,000

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 MO 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
Linville Haile Water System Inc LA$203,428 Secretary $19,200 $19,961 2024
Henry's Fork Groundwater District ID$205,459 Chairman $6,150 $6,177 2024
Waterworks District #1 Of Morehouse LA$185,816 President $2,250 $2,339 2024
Hemmi Road Water Association Inc WA$181,043 President $1,031 $849 2025
Nibley Blacksmith Fork Irrigation UT$175,314 President $6,500 $6,281 2024
Janice Water Association Inc MS$173,236 President $7,625 $8,018 2024
Indiantown Citrus Growers FL$228,325 President $6,000 $5,184 2025
Mountain Lakes Water & Sewer GA$170,394 President- P $600 $587 2023
Buffalo Water Association Inc MS$231,618 Director $16,704 $17,112 2025
Granada Water Association CO$165,084 Secr Treas $16,900 $15,300 2024
Eastern Snake Plain Aquifer ID$238,175 Director $21,399 $21,493 2024
South Kamas Irrigation Company UT$154,509 Secretary $10,630 $10,272 2024
Stroud Township Volunteer Fire PA$246,665 Secretary $2,400 $2,260 2024
Gaines Trace Water District MS$150,924 President $396 $406 2025
New Escalante Irrigation Company UT$147,158 President $500 $498 2023
Atlanta Water Association Inc MS$137,303 President $360 $369 2025
Kinsman Mutual Telephone Company IL$268,030 Sec-tres, Di $44,555 $41,356 2024
Wrp Inc FL$275,842 General Manager Dwu $13,224 $11,427 2025
Anderson Township Regional Sewer District IN$292,105 Superintendent $49,402 $50,640 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default68th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted68th
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 (Timothy S Blum) 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 (Y22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 68th 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.