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PeerBasis
Compensation Comparability Determination

West Lambert Water Association

Executive Director / CEO

EIN 640671908
MS · NTEE Y22
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Shirley Jackson, Executive Director / CEO ($14,528) against every comparable organization that fit the selection criteria — 80 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Shirley Jackson — reported title “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

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$73 total compensation of comparable organizations → $136,195 $14,528
$46610th
$1,27925th
$4,350Median
$13,54575th
$37,72190th
$14,528This org · 76th
p10$466
p25$1,279
p50$4,350
p75$13,545
p90$37,721
$14,528

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 MS 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
Hawaii Medical Service Association HI$75,783 Trustee $113,199 $93,405 2024
Harmony Cemetery Corporation MA$73,747 Clerk $2,995 $2,480 2024
Stratford Corporation OH$73,388 Business Manager $85,805 $81,599 2025
Free & Accepted Masons TN$73,365 Treasurer $3,300 $3,197 2024
B C And T Local 334 Retiree Health Plan ME$73,205 Trustee $12,000 $10,789 2025
Swedish Cemetery Inc CT$72,764 Caretaker $1,225 $1,058 2024
Knights Templar Of The United States Of America IL$77,407 Grand Recorder $6,000 $5,296 2025
Walnut Grove Cemetery OH$77,574 President $447 $449 2023
St Augusta Firefighters Relief MN$71,550 President $100 $91 2024
Charture Institute WY$78,721 Executive Di $60,000 $59,214 2024
Jernberg Steelworkers Retiree Health PA$79,448 Committee Member $1,000 $919 2024
Middle Creek Cemetery Association Inc TN$79,467 Secretary $12,500 $12,467 2023
The Amt Health Benefits Trust VA$79,661 President $55,862 $49,710 2024
Washington Lodge 17 Fop PA$70,323 President $595 $563 2023
Jewish Cemetery Association Of Greater Waterbury Inc CT$70,081 Executive Director $11,000 $9,787 2023
St John's Cemetery At Springfield DE$69,714 Treasurer $1,200 $1,083 2024
Hayes Lemmerz Non-union Retiree IL$69,654 Chairperson $4,000 $3,624 2024
The Cemetery Corporation SC$69,578 Secretary $20,642 $20,433 2023
Deming Water Association WA$80,750 President $500 $412 2024
Rising Sun Cemetery Association IN$69,157 Superintendent $37,440 $36,389 2024
Hopewell Cemetery AL$69,049 Secretary $29,414 $30,151 2023
Blackduck Volunteer Fireman's MN$81,347 President $449 $421 2023
Law Enforcement Alliance Of CT$68,743 President $2,500 $2,160 2024
Orchard Grove Cemetery Association ME$68,664 Member At Large $3,775 $3,484 2024
Lower Valley Union Cemetary Association NJ$67,685 Superintendent $10,587 $8,487 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS cost of living and 2025 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 MS 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 default76th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted76th

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 (Shirley Jackson) 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 80 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,528 is reasonable (approximately the 76th 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.