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PeerBasis
Compensation Comparability Determination

Local Union No 900 Iatse And

Executive Director / CEO

EIN 636062132
AL · NTEE J40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Al Kuhn, Executive Director / CEO ($252) against every comparable organization that fit the selection criteria — 162 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Al Kuhn — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

162 organizations qualified on sector, size, and geography 162 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $261,066 $252
$2,27710th
$4,83525th
$10,575Median
$23,16575th
$73,02590th
$252This org · 1st
p10$2,277
p25$4,835
p50$10,575
p75$23,165
p90$73,025
$252

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
American Postal Workers Union Il IL$247,856 President $11,686 $10,634 2024
Sheet Metal Morkers Local 202 MO$247,758 President/business Mgr $65,082 $65,690 2023
Cheektowaga Central Teachers Association Benefit Trust NY$247,737 Fund Advisor $3,500 $2,852 2025
Local Union 1483 Of The International NE$247,702 President $11,758 $12,051 2023
Essex County Correctional Officers MA$247,319 President $3,250 $2,703 2024
Smith Steel Workers' Directly Affiliated WI$246,381 Trustee $26,540 $25,656 2024
Edinburg American Federation Of Teachers TX$250,981 President $19,200 $17,319 2025
Utility Workers United Association PA$252,237 Executive Bo $2,466 $2,276 2024
International Union Uaw Local 2377 CT$252,512 President $5,000 $4,468 2023
American Federation Of Teachers MN$244,040 President $82,437 $73,456 2025
Intl Brotherhood Of Boilermaker Mpbp CA$243,849 President $7,598 $6,073 2024
Brass City Local Cacp Inc CT$243,248 President $11,811 $10,554 2023
International Alliance Of Theatrical Stage Employe LA$253,761 Business Agent $53,980 $55,019 2024
International Association Of Sheet Metal Air Rail & Transportation 0023td CA$243,029 President $5,696 $4,553 2024
North Tucson Firefighters AZ$253,937 President $14,500 $12,908 2024
American Train Dispatchers Assoc TX$253,997 Vice General Chairman $42,283 $39,151 2024
Protective Service Officers United MD$242,695 President $18,969 $16,415 2024
International Association Of Machinists & Aerospace Workers IL$242,334 President $4,650 $4,232 2024
Local No 1560 Amalgamated Transit Union LA$242,327 President $22,245 $22,673 2024
United Professional Pro Force Of SC$254,622 President $12,848 $12,407 2024
American Postal Workers Union PA$242,172 President $7,250 $6,692 2024
Brotherhood Of Railroad Signalmen NM$241,426 President $2,426 $2,487 2023
Shreveport Professional Firefighters LA$241,319 President $12,600 $12,843 2024
Milpitas Police Officers Association CA$235,488 President $10,900 $8,488 2025
Las Vegas Peace Officers Association NV$234,866 President $6,681 $6,039 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted1st

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 (Al Kuhn) 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 162 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $252 is reasonable (approximately the 1st 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.