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PeerBasis
Compensation Comparability Determination

Two Rivers Uniserv Unit

Executive Director / CEO

EIN 840755367
CO · NTEE J40
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Garrison, Executive Director / CEO ($166,897) against every comparable organization that fit the selection criteria — 166 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Michelle Garrison — reported title “UniServ 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

166 organizations qualified on sector, size, and geography 166 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $301,917 $166,897
$2,11010th
$7,16425th
$25,118Median
$83,86275th
$149,40190th
$166,897This org · 94th
p10$2,110
p25$7,164
p50$25,118
p75$83,862
p90$149,401
$166,897

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 CO 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
Wisconsin Law Enforcement Association WI$392,925 President (Thru Aug) $3,826 $4,277 2024
Iupat Dc 21 Nj Lmf-jtb NJ$389,823 Trustee $157,149 $150,198 2024
New York District Council NJ$386,073 President $87,846 $83,960 2024
Pafca-aal TX$385,409 President $25,993 $27,116 2025
Foundation For Fair Contracting - MD$381,958 Executive Director $187,413 $193,103 2023
Clark County Deputy Sheriffs Guild WA$403,114 President $7,200 $7,105 2023
Wisconsin Building Trades Council WI$403,241 Excecutive Director $158,872 $182,860 2023
Smithtown Teachers Assoc NY$380,190 Treasurer $1,706 $1,650 2024
Professional Firefighters Of Marion FL$379,839 President $12,656 $13,104 2023
Connecticut Federation Of School CT$378,502 Co-president $75,000 $77,500 2023
Fire Fighters Of Boca Raton Local 1560 FL$405,964 President $27,971 $28,128 2024
Ohio Valley And Southern States Laborers OH$374,527 Director $63,633 $72,148 2024
International Brotherhood Of Electrical Workers FL$373,358 Director $83,157 $81,470 2025
Jefferson County Education CO$372,786 President $141,132 $144,866 2024
United Union Of Roofers 42 Rdwa OH$371,848 Business Man $76,305 $86,515 2024
King County Corrections Guild WA$412,407 President $34,109 $33,656 2023
American Federation Of Government Employees Afl Cio Local 3369 NY$414,026 3rd Vice President $1,350 $1,345 2023
Amalgamated Union Local 1 Noitu NY$414,611 President $151,711 $151,087 2023
Lancaster Education Association PA$415,826 President $6,918 $7,385 2024
Bowling Green State University OH$367,156 President $8,400 $9,805 2023
Teamsters Local 703 Labor-management IL$416,350 Trustee $86,324 $90,848 2024
New Ulm Fire Department Relief Assn MN$416,433 President $2,700 $2,855 2024
Classified Employees AK$366,877 President $95,791 $98,035 2024
Natl Postal Mail Handlers Union OR$416,772 President $60,542 $61,962 2023
Employing Bricklayers Association PA$417,332 Exec Director $120,042 $128,147 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default94th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted82nd

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 (Michelle Garrison) 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 166 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $166,897 is reasonable (approximately the 94th 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.