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PeerBasis
Compensation Comparability Determination

Rfa Post Retirement Medical Life

Executive Director / CEO

EIN 597212128
DC · NTEE Y43
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Ton-ming Fang, Executive Director / CEO ($30,515) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ton-ming Fang — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,030 total compensation of comparable organizations → $117,233 $30,515
$1,50410th
$6,00125th
$45,999Median
$68,29875th
$100,85790th
$30,515This org · 40th
p10$1,504
p25$6,001
p50$45,999
p75$68,298
p90$100,857
$30,515

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 DC 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
Public Service Health Club TX$237,782 Treasurer $5,905 $6,930 2023
United Association Of Journeymen Lu 286 TX$229,110 President $59,799 $68,166 2024
Catskill Teachers Association NY$223,625 President $1,500 $1,545 2024
Obi Retiree Medical Voluntary NH$221,928 Trustee $32,000 $33,671 2024
The Miaamsaa Voluntary Beneficiary Association Trust MA$217,784 Trustee $39,046 $41,165 2023
Wcribma - Veba MA$209,745 Trustee $114,482 $117,233 2024
Rockford Police Relief Association IL$261,632 President $1,010 $1,132 2024
Plumbers And Steamfitters Local 521 WV$264,667 Trustee $81,605 $100,689 2024
Southern Connecticut District Roofers CT$202,988 Trustee $46,211 $50,833 2023
1199 Seiugreater New York Job Security NY$193,732 Executive Director $27,740 $29,408 2023
Employer-contribution Veba Trust Depauw University IN$276,649 Vice President For Finance And Administration (Beginning 7/15/22)) $58,924 $72,902 2023
Florida Association Of Court Clerks Inc FL$191,365 Ceo $57,334 $61,378 2024
Houston Policeman's Burial Fund Association Inc TX$279,757 Treasurer $12,000 $13,679 2024
Central Plumbing & Heating Inc MT$291,943 Plan Administrator $44,781 $56,633 2023
Tower Automotive Non-union Retirees Veba WI$175,032 Member, Administrative Board $2,700 $3,213 2024
Nreca Post-employment Health Reimbursement VA$304,180 Cfo $90,364 $102,364 2023
Ichabod Crane Teachers Association NY$325,866 Membership/benefits Coordinator $1,584 $1,680 2023
Police Officers Association Of MI$333,252 President $45,930 $54,024 2024
Upstate Union Health And Welfare Fund NY$335,133 Chairman $66,708 $68,692 2024
Western Sullivan United Teachers & NY$345,557 Treasurer $1,000 $1,030 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC 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 DC 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 default40th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted70th

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 (Ton-ming Fang) 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 20 similarly situated organizations (Same NTEE sector (Y43), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,515 is reasonable (approximately the 40th 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.