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PeerBasis
Compensation Comparability Determination

Harmony Heights Water Company

Executive Director / CEO

EIN 870525382
UT · NTEE Y22
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Daniel Powers, Executive Director / CEO ($3,067) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$237 total compensation of comparable organizations → $295,921 $3,067
$94710th
$1,72725th
$5,376Median
$13,65775th
$47,07390th
$3,067This org · 36th
p10$947
p25$1,727
p50$5,376
p75$13,657
p90$47,073
$3,067

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 UT cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Paul Revere Masonic Lodge No 130 Af&amCO $63,905$3,373 990
Teamsters Insurance PremiumVA $65,404$70,699 990
St James Cemetery AssociationPA $63,587$237 990
Ohio School Boards Association GroupOH $63,556$75,741 990
Independent Order Of Odd Fellows Grand LodgeDC $62,751$4,580 990
Hurley Cemetery AssociationNY $62,270$7,063 990
Grand Order Of The Eastern Star Of Virginia PhaVA $67,327$7,208 990
Benevolent & Protective Order Of Elks Lodge 1318SC $67,575$14,468 990
Miami Domestic Water Users AssociationNM $61,437$10,291 990
Valle Verde Del Norte Water CoopAZ $61,401$1,761 990
Lower Valley Union Cemetary AssociationNJ $67,685$8,739 990
Ams Title CompanyME $61,200$86,418 990
Orchard Grove Cemetery AssociationME $68,664$3,588 990
Law Enforcement Alliance OfCT $68,743$2,224 990
Hopewell CemeteryAL $69,049$31,048 990
West Porterville Irrigation CompanyUT $60,030$3,108 990
Rising Sun Cemetery AssociationIN $69,157$37,470 990
Buffalo Lake Fire ReliefMN $59,663$937 990
The Cemetery CorporationSC $69,578$21,041 990
Hayes Lemmerz Non-union RetireeIL $69,654$3,732 990
St John's Cemetery At SpringfieldDE $69,714$1,116 990
Jewish Cemetery Association Of Greater Waterbury IncCT $70,081$10,077 990
Washington Lodge 17 FopPA $70,323$580 990
New Woodstock Cemetery AssociationNY $57,949$1,715 990
St Augusta Firefighters ReliefMN $71,550$609 990

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 UT 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 default36th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted47th
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 (Daniel Powers) 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 74 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,067 is reasonable (approximately the 36th 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). 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.