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PeerBasis
Compensation Comparability Determination

Cement Masons' Local 780 Holding

Executive Director / CEO

EIN 872823716
NY · NTEE S47
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Robert Bertuzzi, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 59 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: Robert Bertuzzi — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,699 total compensation of comparable organizations → $221,625 $6,000
$7,96510th
$14,67025th
$39,527Median
$67,58975th
$106,03890th
$6,000This org · 7th
p10$7,965
p25$14,670
p50$39,527
p75$67,589
p90$106,038
$6,000

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 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
Valley Board Of Realtors Inc AK$181,274 Executive As $49,250 $50,612 2024
Sharing Center Properties Inc FL$183,333 President & Ceo $20,495 $20,696 2024
Elevator Constructors Local 9 Building MN$179,728 President/treasurer $89,356 $94,907 2024
Children's Choice Property Two NJ$178,332 President/c.e.o $19,805 $19,007 2024
Broad Street Holdings Inc IN$177,653 President/secretary $20,168 $23,537 2023
Bucknell Real Estate Inc PA$177,000 Vp Fin And Adm $81,722 $90,188 2023
Pac Development Inc MO$176,953 President $57,598 $65,575 2024
Kentco Holdings Corporation RI$188,431 President $16,653 $17,671 2023
The 117 Electrical Workers IL$189,579 President $87,445 $92,408 2024
Gifford Workforce Ii Llc MA$173,448 President $11,821 $11,755 2023
Primecare Belmont Cragin Holding IL$172,050 Director $9,740 $10,597 2023
Ebec Holdings RI$168,000 Executive Di $7,923 $8,167 2024
Cahec Building Corporation NC$166,344 Assistant Secretary $59,714 $66,322 2024
Pac Holding Inc MO$165,000 President $62,199 $72,904 2023
Nwgm Title Holding Company Llc NH$198,968 President $19,521 $18,875 2025
Gifford Workforce Llc MA$164,221 President $11,821 $11,755 2023
Utd Building Corporation FL$200,000 President $42,450 $44,132 2023
Mount Sinai Med Office Buildii Inc FL$163,279 President/ceo $77,682 $78,442 2024
Smart Growth Greater Madison Inc WI$200,943 Executive Director $91,126 $102,297 2024
Santa Barbara Electrical Workers' CA$202,089 Business Manager/fin Sec'y $49,428 $45,878 2024
Maurice 53 Inc NY$204,043 President $106,419 $106,419 2023
The Labor Temple Association MN$159,147 President $1,600 $1,699 2024
Teamsters Local 682 Real Estate Company MO$158,364 President/principal Office $93,107 $106,001 2024
Sheet Metal Workers Local 58 NY$156,493 Director $56,945 $55,311 2024
Institute Of Real Estate Management MI$154,061 Executive Di $60,756 $67,408 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2023 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 default7th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted2nd

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 (Robert Bertuzzi) 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 59 similarly situated organizations (Same NTEE sector (S47), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 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.