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PeerBasis
Compensation Comparability Determination

United Union Of Roofers

Executive Director / CEO

EIN 042167450
MA · NTEE J40Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Chagnon, Executive Director / CEO ($125) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Matthew Chagnon — reported title “PRESIDENT AS OF 11/2024”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$414 total compensation of comparable organizations → $278,472 $125
$3,18010th
$5,65425th
$8,992Median
$20,61575th
$74,07090th
$125This org · 0th
p10$3,180
p25$5,654
p50$8,992
p75$20,615
p90$74,070
$125

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 MA 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
Union Electrical Workers Inc DE$134,122 Director $104,863 $117,636 2023
Hudson Valley Community College Faculty Association Inc NY$130,500 President $10,000 $10,056 2024
Employees Association Of CA$135,902 President $6,500 $6,246 2024
Northeast District Council Of The Opcmia NY$139,071 Fund Administrator $60,518 $59,287 2025
Metropolitan Dade County Solid Wast FL$139,310 President $6,750 $7,057 2024
Miracosta College Faculty Assembly CA$140,749 Vice President $2,500 $2,341 2025
Security Police Association Of Neva NV$141,322 Preisdent $5,203 $5,654 2025
Fall River Administrators RI$142,260 President $6,000 $6,402 2024
Deaconess Medical Staff Office WA$142,371 Emergency & Ethics Committee Chairs $6,375 $6,539 2023
Des Moines Police Bargaining Unit Assn IA$122,040 President $5,400 $6,580 2024
Santa Monica Municipal CA$143,403 President $6,000 $5,936 2023
North Castle Police Benevolent Assoc Inc NY$117,223 President $4,800 $5,587 2021
Laborers Local 754 NY$148,769 Trustee $54,706 $56,636 2023
San Mateo County Probation And Detention CA$148,806 President $3,500 $3,363 2024
Assoc Of Prof Police Officers IL$151,134 President $5,865 $6,606 2023
United Construction Trade NY$107,799 President $40,000 $41,411 2023
United Brotherhood Of Carpenters TN$157,157 President $363 $414 2025
Westchester & Putnam Plumbers & Steamfit NY$157,388 Trustee $112,619 $116,592 2023
Professional Personnel Of Van Dyke MI$159,395 Negotiator Exec.board $6,502 $7,275 2025
The Steamfitting Industry Labor Management Cooperation Committee NY$161,422 Executive Administrator $70,808 $73,306 2023
Seiu Local 721 Training Trust Fund CA$163,512 Trustee Chair $35,478 $34,092 2024
Independent Soft Drink Workers OH$163,962 President $14,406 $17,482 2023
Sheet Metal Workers Local No 3 NE$164,742 Financial Secretary $64,438 $77,126 2024
Old Pueblo Firefighters Association AZ$98,494 President $9,000 $9,632 2024
Sacramento County Administrative CA$166,621 President $13,600 $12,731 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted0th

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 (Matthew Chagnon) 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 49 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $125 is reasonable (approximately the 0th 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.