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PeerBasis
Compensation Comparability Determination

Sheet Metal Workers' Local 15 Apprentice

Executive Director / CEO

EIN 237363298
FL · NTEE J22
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Patrick O'leary, Executive Director / CEO ($43,283) against every comparable organization that fit the selection criteria — 76 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

76 organizations qualified on sector, size, and geography 76 within the band form the benchmarked peer set.

Distribution of comparable compensation

$562 total compensation of comparable organizations → $228,888 $43,283
$23,98410th
$49,92025th
$75,720Median
$100,42075th
$130,16990th
$43,283This org · 21st
p10$23,984
p25$49,920
p50$75,720
p75$100,420
p90$130,169
$43,283

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

OrganizationStateTotal revenueTotal compSource
Tech Exposure & AccessCA $326,971$58,850 990
MenzfitPA $320,437$31,411 990
Midlands Mechanical Apprentice CoalSC $332,386$16,415 990
Roofers Local 44 Joint Apprenticeship FundOH $318,648$82,480 990
Training Grounds IncDC $335,337$94,081 990
Second Chance Center Of HopeOH $335,700$50,805 990
Bbl Ministries IncCA $316,128$121,531 990
Justice Jobs Of Maryland IncMD $316,033$64,332 990
Laborers Agc Apprenticeship Training &WA $337,413$76,017 990
Flourish Of Cullman IncAL $315,179$54,254 990
Bullington Gardens IncNC $314,727$40,911 990
Western Pennsylvania ApprenticeshipPA $340,147$79,796 990
Automotive Mentoring Group IncIL $340,495$101,731 990
Be Well CafeMO $312,101$75,224 990
Tech Frederick IncMD $341,979$116,479 990
Oakwood Arts IncVA $342,805$57,550 990
Local 470 Apprenticeship FundSC $346,177$70,072 990
Youths Unleashed CorpFL $347,605$46,191 990
Sheet Metal Contracting IndustryPA $348,144$83,370 990
Qualitative SolutionsCA $303,988$159,776 990
Bricklayers Local 1 Md Va & DcMD $351,202$40,136 990
Michigan Indian Employment AndMI $356,915$92,692 990
Spotted Eagle IncWI $295,806$75,566 990
Chicago Center For Arts And TechnologyIL $359,049$181,141 990
Neurodiversity WorksCO $292,414$114,173 990

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 FL 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 default21st
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted79th

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 (Patrick O'leary) 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 76 similarly situated organizations (Same NTEE sector (J22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,283 is reasonable (approximately the 21st 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.