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PeerBasis
Compensation Comparability Determination

Houston Policeman's Burial Fund Association Inc

Executive Director / CEO

EIN 740839693
TX · NTEE Y43
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katherine Carey, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Katherine Carey — reported title “Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$903 total compensation of comparable organizations → $102,843 $12,000
$1,37910th
$6,06225th
$44,594Median
$58,83575th
$83,45590th
$12,000This org · 30th
p10$1,379
p25$6,062
p50$44,594
p75$58,835
p90$83,455
$12,000

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 TX 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
Employer-contribution Veba Trust Depauw University IN$276,649 Vice President For Finance And Administration (Beginning 7/15/22)) $58,924 $63,954 2023
Central Plumbing & Heating Inc MT$291,943 Plan Administrator $44,781 $49,682 2023
Plumbers And Steamfitters Local 521 WV$264,667 Trustee $81,605 $88,330 2024
Rockford Police Relief Association IL$261,632 President $1,010 $993 2024
Nreca Post-employment Health Reimbursement VA$304,180 Cfo $90,364 $89,799 2023
Public Service Health Club TX$237,782 Treasurer $5,905 $6,079 2023
Rfa Post Retirement Medical Life DC$235,171 President $30,515 $26,769 2024
Ichabod Crane Teachers Association NY$325,866 Membership/benefits Coordinator $1,584 $1,473 2023
United Association Of Journeymen Lu 286 TX$229,110 President $59,799 $59,799 2024
Police Officers Association Of MI$333,252 President $45,930 $47,393 2024
Upstate Union Health And Welfare Fund NY$335,133 Chairman $66,708 $60,260 2024
Catskill Teachers Association NY$223,625 President $1,500 $1,355 2024
Obi Retiree Medical Voluntary NH$221,928 Trustee $32,000 $29,538 2024
The Miaamsaa Voluntary Beneficiary Association Trust MA$217,784 Trustee $39,046 $36,112 2023
Western Sullivan United Teachers & NY$345,557 Treasurer $1,000 $903 2024
Wcribma - Veba MA$209,745 Trustee $114,482 $102,843 2024
Southern Connecticut District Roofers CT$202,988 Trustee $46,211 $44,594 2023
1199 Seiugreater New York Job Security NY$193,732 Executive Director $27,740 $25,799 2023
District 6 Health Plan NY$367,523 Indep Fiduciary $5,550 $5,014 2024
Florida Association Of Court Clerks Inc FL$191,365 Ceo $57,334 $53,844 2024
Boces Teacher Association Benefit Trust NY$384,227 Chairperson $6,500 $6,045 2023
Naval Academy Athletic Association MD$385,774 Naaa President $61,918 $57,870 2024
Udw Afscme Local 3930 Sutter County CA$402,018 Trustee $55,936 $48,286 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default30th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted30th

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 (Katherine Carey) 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 23 similarly situated organizations (Same NTEE sector (Y43), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 30th 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.