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PeerBasis
Compensation Comparability Determination

Sheet Metal Morkers Local 202

Executive Director / CEO

EIN 431943294
MO · NTEE J40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Richard Harris, Executive Director / CEO ($65,082) against every comparable organization that fit the selection criteria — 161 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Richard Harris — reported title “PRESIDENT/BUSINESS MGR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

161 organizations qualified on sector, size, and geography 161 within the band form the benchmarked peer set.

Distribution of comparable compensation

$16 total compensation of comparable organizations → $258,648 $65,082
$2,12110th
$4,75325th
$10,456Median
$22,46375th
$68,50290th
$65,082This org · 88th
p10$2,121
p25$4,753
p50$10,456
p75$22,463
p90$68,502
$65,082

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
Cheektowaga Central Teachers Association Benefit Trust NY$247,737 Fund Advisor $3,500 $2,826 2025
Local Union 1483 Of The International NE$247,702 President $11,758 $11,940 2023
American Postal Workers Union Il IL$247,856 President $11,686 $10,536 2024
Essex County Correctional Officers MA$247,319 President $3,250 $2,678 2024
Local Union No 900 Iatse And AL$248,404 President $252 $250 2024
Smith Steel Workers' Directly Affiliated WI$246,381 Trustee $26,540 $25,419 2024
Edinburg American Federation Of Teachers TX$250,981 President $19,200 $17,159 2025
American Federation Of Teachers MN$244,040 President $82,437 $72,776 2025
Intl Brotherhood Of Boilermaker Mpbp CA$243,849 President $7,598 $6,017 2024
Utility Workers United Association PA$252,237 Executive Bo $2,466 $2,255 2024
Brass City Local Cacp Inc CT$243,248 President $11,811 $10,456 2023
International Association Of Sheet Metal Air Rail & Transportation 0023td CA$243,029 President $5,696 $4,511 2024
International Union Uaw Local 2377 CT$252,512 President $5,000 $4,426 2023
Protective Service Officers United MD$242,695 President $18,969 $16,264 2024
International Association Of Machinists & Aerospace Workers IL$242,334 President $4,650 $4,193 2024
Local No 1560 Amalgamated Transit Union LA$242,327 President $22,245 $22,463 2024
American Postal Workers Union PA$242,172 President $7,250 $6,630 2024
International Alliance Of Theatrical Stage Employe LA$253,761 Business Agent $53,980 $54,509 2024
North Tucson Firefighters AZ$253,937 President $14,500 $12,788 2024
American Train Dispatchers Assoc TX$253,997 Vice General Chairman $42,283 $38,788 2024
Brotherhood Of Railroad Signalmen NM$241,426 President $2,426 $2,464 2023
Shreveport Professional Firefighters LA$241,319 President $12,600 $12,724 2024
United Professional Pro Force Of SC$254,622 President $12,848 $12,292 2024
Milpitas Police Officers Association CA$235,488 President $10,900 $8,409 2025
Las Vegas Peace Officers Association NV$234,866 President $6,681 $5,983 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 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 default88th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted87th

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 (Richard Harris) 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 161 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,082 is reasonable (approximately the 88th 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.