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PeerBasis
Compensation Comparability Determination

Sheet Metal Workers Local 58

Executive Director / CEO

EIN 825281699
NY · NTEE S47
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Moran, Executive Director / CEO ($56,945) against every comparable organization that fit the selection criteria — 56 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

56 organizations qualified on sector, size, and geography 56 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,750 total compensation of comparable organizations → $228,171 $56,945
$7,88710th
$14,02325th
$41,443Median
$71,09375th
$108,78390th
$56,945This org · 63rd
p10$7,887
p25$14,023
p50$41,443
p75$71,093
p90$108,783
$56,945

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 NY 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
Teamsters Local 682 Real Estate Company MO$158,364 President/principal Office $93,107 $109,132 2024
Institute Of Real Estate Management MI$154,061 Executive Di $60,756 $69,399 2024
The Labor Temple Association MN$159,147 President $1,600 $1,750 2024
Laborers District Council Of Mn & Nd MN$151,260 President/business Manager $114,694 $125,417 2024
Dpcr Holding Corporation OH$150,000 Secretary $10,739 $12,959 2023
Mount Sinai Med Office Buildii Inc FL$163,279 President/ceo $77,682 $80,759 2024
Gifford Workforce Llc MA$164,221 President $11,821 $12,103 2023
Pac Holding Inc MO$165,000 President $62,199 $75,057 2023
Crocker Masonic Hall Association CA$146,766 Cfo $11,000 $10,822 2023
Cahec Building Corporation NC$166,344 Assistant Secretary $59,714 $68,281 2024
Puerto Rican Association For Human NJ$146,634 Executive Director/ceo $8,688 $8,584 2024
Ebec Holdings RI$168,000 Executive Di $7,923 $8,407 2024
Dcfof Realty Investment Inc TX$144,421 Executive Dir. $12,988 $14,378 2024
Airconditioning And Refrigeration CA$143,589 Administrator $73,014 $69,772 2024
Primecare Belmont Cragin Holding IL$172,050 Director $9,740 $10,910 2023
Gifford Workforce Ii Llc MA$173,448 President $11,821 $12,103 2023
Pac Development Inc MO$176,953 President $57,598 $67,511 2024
Bucknell Real Estate Inc PA$177,000 Vp Fin And Adm $81,722 $92,852 2023
Broad Street Holdings Inc IN$177,653 President/secretary $20,168 $24,232 2023
Children's Choice Property Two NJ$178,332 President/c.e.o $19,805 $19,569 2024
Elevator Constructors Local 9 Building MN$179,728 President/treasurer $89,356 $97,710 2024
Nwgm Title Holding Company Iii Inc NH$132,850 President $19,521 $19,433 2025
Valley Board Of Realtors Inc AK$181,274 Executive As $49,250 $52,107 2024
Cement Masons' Local 780 Holding NY$181,869 President $6,000 $6,177 2023
Scottish Rite Temple Of Bellingham WA$130,303 Secretary $4,950 $5,049 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default63rd
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted36th

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 (Michael Moran) 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 56 similarly situated organizations (Same NTEE sector (S47), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,945 is reasonable (approximately the 63rd 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.