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PeerBasis
Compensation Comparability Determination

Retiree Benefits Trust

Executive Director / CEO

EIN 432118351
TX · NTEE Y43
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Glenda Czaplewski, Executive Director / CEO ($21,500) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Glenda Czaplewski — reported title “SECRETARY/COMPLIANCE OFFIC”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$99 total compensation of comparable organizations → $311,716 $21,500
$47510th
$1,43025th
$4,000Median
$15,50075th
$58,04490th
$21,500This org · 82nd
p10$475
p25$1,430
p50$4,000
p75$15,500
p90$58,044
$21,500

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 TX 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
Black Point Cemetery Corporation ME$55,840 Treasurer $4,606 $4,611 2024
Free And Accepted Masons Hesperian Lodge 262 CA$55,813 Secretary $3,000 $2,667 2023
Boonville Cemetery Association Inc NY$55,777 President $1,517 $1,370 2024
Spring Valley Fire Relief MN$56,474 President $250 $254 2023
Highland Memorial Cemetary ME$55,581 Superintende $19,600 $19,620 2024
Independent Benevolent Societ Of Albany NY$55,542 Treasurer $2,000 $1,860 2023
Knights Templar Of The WI$56,745 Grand Treasu $1,200 $1,220 2025
New Woodstock Cemetery Association NY$57,949 Trustee, Sexton $2,000 $1,807 2024
New Oxford Cemetery Association PA$53,324 Treasurer/se $3,500 $3,489 2024
Lutheran Cemetery Association WI$53,088 Sectreas $9,000 $9,154 2025
Fraternal Order Of Eagles 3730 Auxiliary MO$52,914 Secretary $1,319 $1,361 2025
Buffalo Lake Fire Relief MN$59,663 President $600 $593 2024
Euclid Health Trust OH$52,173 Trustee $16,050 $16,994 2024
West Porterville Irrigation Company UT$60,030 Secretary $3,200 $3,274 2024
Ams Title Company ME$61,200 President $90,937 $91,031 2024
Maxus Retirees Modified Medical Benefits TX$50,882 Committee Member $4,000 $4,000 2024
Valle Verde Del Norte Water Coop AZ$61,401 Treasurer $1,800 $1,855 2022
Miami Domestic Water Users Association NM$61,437 Board President $9,793 $10,840 2023
Hurley Cemetery Association NY$62,270 President/treas $8,000 $7,440 2023
Claggett Cemetery Corporation OR$49,474 Vice President $12,000 $11,140 2024
Independent Order Of Odd Fellows Grand Lodge DC$62,751 Grand Secretary $5,500 $4,825 2024
Ohio School Boards Association Group OH$63,556 Trustee (Eff 5/23) $73,190 $79,784 2023
St James Cemetery Association PA$63,587 President $250 $249 2024
Paul Revere Masonic Lodge No 130 Af&am CO$63,905 Secretary $3,600 $3,552 2023
Harmony Heights Water Company UT$64,543 President $3,067 $3,231 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default82nd
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted78th

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 (Glenda Czaplewski) 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 67 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,500 is reasonable (approximately the 82nd 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.