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PeerBasis
Compensation Comparability Determination

Jernberg Steelworkers Retiree Health

Executive Director / CEO

EIN 467058056
PA · NTEE Y44
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Simone L Rockstroh, Executive Director / CEO ($1,000) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Simone L Rockstroh — reported title “COMMITTEE MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$80 total compensation of comparable organizations → $148,187 $1,000
$51010th
$1,39825th
$4,625Median
$14,55375th
$39,59290th
$1,000This org · 17th
p10$510
p25$1,398
p50$4,625
p75$14,553
p90$39,592
$1,000

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 PA 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
Middle Creek Cemetery Association Inc TN$79,467 Secretary $12,500 $13,565 2023
The Amt Health Benefits Trust VA$79,661 President $55,862 $54,087 2024
Charture Institute WY$78,721 Executive Di $60,000 $64,427 2024
Deming Water Association WA$80,750 President $500 $449 2024
Walnut Grove Cemetery OH$77,574 President $447 $489 2023
Blackduck Volunteer Fireman's MN$81,347 President $449 $458 2023
Knights Templar Of The United States Of America IL$77,407 Grand Recorder $6,000 $5,762 2025
Hawaii Medical Service Association HI$75,783 Trustee $113,199 $101,629 2024
West Lambert Water Association MS$75,064 Secretary $14,528 $15,808 2025
Rockville Firemens Relief Association MN$83,987 President $200 $198 2024
Harmony Cemetery Corporation MA$73,747 Clerk $2,995 $2,699 2024
Ivanhoe Firemens Relief Association MN$85,281 Gambling Man $11,695 $11,588 2024
Stratford Corporation OH$73,388 Business Manager $85,805 $88,783 2025
Free & Accepted Masons TN$73,365 Treasurer $3,300 $3,478 2024
B C And T Local 334 Retiree Health Plan ME$73,205 Trustee $12,000 $11,739 2025
Swedish Cemetery Inc CT$72,764 Caretaker $1,225 $1,152 2024
Independent Royal Arch Lodge No 2 NY$87,003 Secretary $1,800 $1,631 2024
St Augusta Firefighters Relief MN$71,550 President $100 $99 2024
Washington Lodge 17 Fop PA$70,323 President $595 $613 2023
Jewish Cemetery Association Of Greater Waterbury Inc CT$70,081 Executive Director $11,000 $10,648 2023
Sheffield Cemetery Association PA$88,963 Sexton $6,101 $6,281 2023
Japanese Mutual Aid Society Of Chicago IL$89,085 Executive Director $8,000 $7,887 2024
St John's Cemetery At Springfield DE$69,714 Treasurer $1,200 $1,178 2024
Hayes Lemmerz Non-union Retiree IL$69,654 Chairperson $4,000 $3,943 2024
The Cemetery Corporation SC$69,578 Secretary $20,642 $22,233 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted17th

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 (Simone L Rockstroh) 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 81 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,000 is reasonable (approximately the 17th 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.