Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Sheet Metal Workers Local 441 Ap Trust

Executive Director / CEO

EIN 630656332
AL · NTEE J40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patrick Kenny, Executive Director / CEO ($68,891) against every comparable organization that fit the selection criteria — 142 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

142 organizations qualified on sector, size, and geography 142 within the band form the benchmarked peer set.

Distribution of comparable compensation

$26 total compensation of comparable organizations → $231,631 $68,891
$3,28310th
$6,68325th
$12,876Median
$34,61275th
$72,95490th
$68,891This org · 89th
p10$3,283
p25$6,683
p50$12,876
p75$34,612
p90$72,954
$68,891

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 AL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
American Federation Of State County &NY $215,654$16,394 990
Harford County Deputy Sheriff 1989MD $216,810$11,675 990
Hacienda La Puente Teachers AssocCA $217,068$1,838 990
Westerly Teachers' AssociationRI $214,652$8,949 990
Iuoe Local 25 Training FundNJ $214,458$45,722 990
American Federation Of Government Employees Local 777IL $214,127$6,081 990
The Labor Temple Association IncMN $217,728$9,512 990
International Association Of Sheet Metal Air Rail & TransportationNE $218,104$40,825 990
Umass Faculty Federation Local 1895MA $213,166$12,113 990
Association Of County EmployeesMA $211,936$8,996 990
International Longshore And WarehouseOR $211,880$14,122 990
American Federation Of TeachersNY $211,609$11,836 990
Onondaga County Deputy SheriffNY $220,670$10,787 990
Danbury Police Union Hat City LocalCT $211,028$6,626 990
Vancouver Police Officers GuildWA $210,774$8,453 990
International Association OfND $221,290$30,362 990
Federation Of Public Service EmployeesCA $209,980$14,318 990
Winona Education AssociationMN $221,862$5,488 990
Local Union No 349 Of The United Brotherhood Of Carpenters And JoinME $222,099$10,315 990
International Association Of Sheet Metal Air Rail & TransportationIL $209,569$19,291 990
Carpinteria Association United SchoolCA $223,099$33,564 990
Oklahoma Holstein-friesian AssociationOK $224,282$2,624 990
International Association Of Sheet Metal Air Rail & TransportationPA $207,305$56,560 990
American Postal Workers UnionFL $225,472$15,277 990
Neca-ibew Joint Apprenticeship &IL $226,048$42,669 990

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 AL 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 default89th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted85th

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 (Patrick Kenny) 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 142 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,891 is reasonable (approximately the 89th 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). 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.