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PeerBasis
Compensation Comparability Determination

Sheet Metal Workers Local No 3

Executive Director / CEO

EIN 470824109
NE · NTEE J40
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jason Kirchhevel, Executive Director / CEO ($64,438) against every comparable organization that fit the selection criteria — 98 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Jason Kirchhevel — reported title “FINANCIAL SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

98 organizations qualified on sector, size, and geography 98 within the band form the benchmarked peer set.

Distribution of comparable compensation

$56 total compensation of comparable organizations → $232,661 $64,438
$2,59410th
$4,87925th
$8,446Median
$16,46775th
$47,42690th
$64,438This org · 93rd
p10$2,594
p25$4,879
p50$8,446
p75$16,467
p90$47,426
$64,438

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 NE 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
Independent Soft Drink Workers OH$163,962 President $14,406 $14,606 2023
Seiu Local 721 Training Trust Fund CA$163,512 Trustee Chair $35,478 $28,483 2024
Sacramento County Administrative CA$166,621 President $13,600 $10,637 2025
Faculty Association Of Monmouth NJ$166,674 President $6,000 $4,852 2025
Afge Tsa Local 1230 CA$167,733 President $5,006 $4,019 2024
The Steamfitting Industry Labor Management Cooperation Committee NY$161,422 Executive Administrator $70,808 $61,246 2023
Professional Personnel Of Van Dyke MI$159,395 Negotiator Exec.board $6,502 $6,078 2025
American Federation Of State County & Municipal Employees IL$170,166 President $19,839 $18,670 2023
Roger Wiliams University Faculty Association Inc RI$170,551 President/negotiation Team $11,500 $10,556 2023
International Union East Moline U A W Building IL$171,669 President $3,296 $3,101 2023
Westchester & Putnam Plumbers & Steamfit NY$157,388 Trustee $112,619 $97,411 2023
United Brotherhood Of Carpenters TN$157,157 President $363 $346 2025
American Federation Of Musicians NE$174,834 President $900 $900 2024
Assoc Of Prof Police Officers IL$151,134 President $5,865 $5,519 2023
San Mateo County Probation And Detention CA$148,806 President $3,500 $2,810 2024
Laborers Local 754 NY$148,769 Trustee $54,706 $47,319 2023
Greater Atlanta Area Employees GA$180,730 Executive Di $51,000 $47,677 2024
United Mine Workers Of America Local 2300 PA$183,255 President $17,760 $16,467 2024
American Federation Of Teachers NY$184,706 President $18,292 $15,822 2023
Santa Monica Municipal CA$143,403 President $6,000 $4,959 2023
Deaconess Medical Staff Office WA$142,371 Emergency & Ethics Committee Chairs $6,375 $5,463 2023
Fall River Administrators RI$142,260 President $6,000 $5,349 2024
Security Police Association Of Neva NV$141,322 Preisdent $5,203 $4,724 2025
Miracosta College Faculty Assembly CA$140,749 Vice President $2,500 $1,956 2025
Metropolitan Dade County Solid Wast FL$139,310 President $6,750 $5,896 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default93rd
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted94th

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 (Jason Kirchhevel) 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 98 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,438 is reasonable (approximately the 93rd 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.