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PeerBasis
Compensation Comparability Determination

United Steelworkers Union Local 13-12

Executive Director / CEO

EIN 720325870
LA · NTEE P990
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cheryl A Arnold, Executive Director / CEO ($79,897) against every comparable organization that fit the selection criteria — 191 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cheryl A Arnold — reported title “Business Manager”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

191 organizations qualified on sector, size, and geography 191 within the band form the benchmarked peer set.

Distribution of comparable compensation

$687 total compensation of comparable organizations → $501,962 $79,897
$18,67710th
$36,25425th
$59,800Median
$78,28375th
$106,72090th
$79,897This org · 77th
p10$18,677
p25$36,254
p50$59,800
p75$78,283
p90$106,720
$79,897

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 LA 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
The Unforgettables Foundation CA$452,164 President & Ceo $84,072 $65,929 2024
Ally S Wish Inc TX$450,435 President $112,000 $101,745 2024
Micronesia Climate Change Alliance Inc GU$456,651 Director Of Adminitrative Affairs $28,000 $28,827 2023
Payee Services Inc WI$457,007 President $2,463 $2,336 2024
Penfield Hope Inc NY$449,331 Secretary $41,310 $34,901 2023
Stand In Peace International CA$459,834 Ceo $93,000 $75,084 2023
Lawrence Ltd MA$461,183 Vp $96,600 $81,162 2023
Children's Advocacy Center Of Erie PA$461,530 Executive Di $71,813 $65,037 2024
A Touch Of Understanding CA$461,630 Executive Dire $63,407 $51,192 2023
Loudoun Cares VA$443,401 Executive Di $72,333 $65,300 2023
Compassionate Sharing Inc OK$464,459 Director $31,500 $32,430 2023
Kings Daughters Ministry NC$464,639 President Founder $12,000 $11,593 2023
Ignis Community Inc - Sunyang Hana TX$464,774 Us Operations Manager & Secretary $23,671 $21,504 2024
Taunton Community Access & Media Inc MA$440,530 President $9,000 $7,345 2024
Random Acts Of Flowers Indianapolis Inc IN$440,376 Executive Director $75,420 $70,368 2025
The Dawson Community Empowerment Corporation GA$466,722 President $18,000 $16,922 2023
Three Rivers Commons Inc PA$438,483 President & Ceo $5,667 $5,132 2024
Project Sweet Peas RI$469,835 Executive Dir. $35,000 $30,478 2024
Compassionate Care Management Inc OH$436,756 President $56,400 $54,250 2024
New Hope Global Ministries Inc NC$436,429 President $58,000 $54,425 2024
Revive & Thrive Project MI$471,002 Executive Director $78,000 $73,115 2024
Noahs House Inc PA$435,598 Executive Director/recovery Liaison $132,859 $120,323 2024
Hope Diamond Services Inc GA$472,606 Director $15,060 $14,158 2023
Homeless Angels MI$472,709 Director $22,432 $21,027 2024
Legacy Ministries Inc WY$433,344 President/executive Direct $106,596 $103,661 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default77th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted72nd

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 (Cheryl A Arnold) 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 191 similarly situated organizations (Same NTEE sector (P99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,897 is reasonable (approximately the 77th 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.