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PeerBasis
Compensation Comparability Determination

Millwrights Local 219

Executive Director / CEO

EIN 811861309
DE · NTEE J40
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Victor M Idelson, Executive Director / CEO ($1,045) against every comparable organization that fit the selection criteria — 172 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Victor M Idelson — reported title “WARDEN”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

172 organizations qualified on sector, size, and geography 172 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $288,043 $1,045
$2,11010th
$5,82925th
$13,930Median
$54,20975th
$92,64690th
$1,045This org · 7th
p10$2,110
p25$5,829
p50$13,930
p75$54,209
p90$92,646
$1,045

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 DE 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
Salt Lake Valley Law Enforcement UT$312,587 Executive Director $6,000 $6,110 2025
Turlock Emergency Medical Services CA$309,825 President $25,502 $22,490 2024
Norwin Education Association PA$309,021 Officer Listing $22,583 $23,000 2024
United Automotive Sales And Service NY$308,722 President $97,027 $89,543 2024
Utility Workers Union Of America MO$308,125 President $14,464 $15,646 2024
Sharon Teachers Association Incorporated MA$307,810 Pr And R Chair $2,500 $2,362 2023
81359 Local NY$319,994 President $500 $461 2024
American Maritime Officers Master Operating FL$307,077 Executive Director $6,120 $5,872 2024
Brotherhood Of Railroad Signalmen Local 119 NE$321,115 Financial Secretary $8,921 $9,799 2024
American Federation Of Teachers NY$305,097 President $21,068 $18,942 2025
International Association Of Firefighters - Local 732 RI$322,084 President $10,276 $10,361 2023
Orange County Managers Association CA$322,370 Executive Dir. $108,944 $96,076 2024
Amalgamated Transit Union Local 22 MA$322,399 President $1,282 $1,177 2024
City Of Madison Employees Assoc WI$322,993 President $8,850 $9,439 2024
International Association Of Sheet Metal Air Rail & Transportation NY$323,228 President $27,009 $24,926 2024
American Postal Workers Union NC$323,454 President $24,593 $26,718 2023
National Association Of Transportation NJ$323,670 President $20,000 $18,237 2024
Int'l Union Of District 55 Allied & NJ$303,159 President $85,000 $75,509 2025
Afge Nbpc 2554 CA$301,527 President $23,791 $20,981 2024
Amherst-pelham Education Association MA$301,406 President $2,750 $2,524 2024
Communications Workers Of America Local 3406 LA$300,766 President $32,587 $36,647 2024
I B E W Local 305 Inc IN$299,080 Director $47,975 $51,669 2024
International Association Of Sheet Metal Air Rail & Transportation CA$328,349 President $12,989 $11,455 2024
International Association Of Heat & NY$328,995 Business Manager/secretary $71,505 $65,989 2024
Carpenters Local Union No 136 OH$297,889 President $4,002 $4,329 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DE 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 DE 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 default7th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted7th

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 (Victor M Idelson) 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 172 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,045 is reasonable (approximately the 7th 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.