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PeerBasis
Compensation Comparability Determination

Apprentice Educational Fund

Executive Director / CEO

EIN 136221668
NY · NTEE J22I
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of William Hayes, Executive Director / CEO ($50,624) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: William Hayes — reported title “UNION TRUSTEE/TRAINING DIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$570 total compensation of comparable organizations → $183,462 $50,624
$23,55610th
$42,03625th
$70,356Median
$94,23675th
$115,19590th
$50,624This org · 34th
p10$23,556
p25$42,036
p50$70,356
p75$94,236
p90$115,195
$50,624

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
Proof Programs TN$272,200 President $23,750 $27,627 2024
Jt Mitchell Pre-apprentice Academy CA$268,185 Director $23,600 $22,552 2024
Montana Operating Engineers & MT$273,249 Director $58,094 $69,301 2024
Tools & Tiaras Inc NY$266,644 President $47,200 $48,594 2023
Internat'l Union Of Operating Engineers NY$264,242 Administrator $134,575 $138,550 2023
Plasterers & Cement Masons OH$262,365 Instructor $55,037 $66,415 2023
Alexandria Pipe Trades Joint LA$280,822 Business Manager $13,200 $16,085 2024
Seattle Area Roofers WA$256,089 Trustee $24,032 $23,811 2024
Bridge Of Tiftarea Inc GA$250,868 Director $34,327 $38,196 2024
Friends Of The Gallatin National Forest MT$249,311 Treasurer $9,913 $11,825 2024
Neurodiversity Works CO$292,414 Executive Director $108,973 $115,636 2024
Spotted Eagle Inc WI$295,806 Executive Dir. $66,221 $76,535 2024
West Central Ohio Manufacturing OH$244,260 Managing Director $56,700 $66,459 2024
Insulators Local 37 Joint Apprenticeship IN$238,754 Director/administrator $79,709 $95,770 2023
Qualitative Solutions CA$303,988 President & Ceo $169,343 $161,823 2024
Baltimore Green Justice Workers MD$236,775 President $67,608 $69,948 2024
Automotive Industry Apprenticeship Trust CA$232,917 Administrator $113,057 $111,227 2023
Eldreds Nursery Foundation TX$230,855 Board Member $500 $570 2023
Be Well Cafe MO$312,101 President $65,000 $76,187 2024
International Association Of Heat & 53 A LA$227,422 Training Director $82,417 $100,431 2024
Bullington Gardens Inc NC$314,727 Director $36,236 $41,435 2024
Flourish Of Cullman Inc AL$315,179 Executive Di $44,642 $54,949 2023
Justice Jobs Of Maryland Inc MD$316,033 Executive Director $62,977 $65,157 2024
Bbl Ministries Inc CA$316,128 President $128,808 $123,088 2024
Auto Repair Transformation WA$223,137 Executive Dir. $50,834 $50,366 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 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 default34th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted27th

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 (William Hayes) 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 62 similarly situated organizations (Same NTEE sector (J22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,624 is reasonable (approximately the 34th 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.