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PeerBasis
Compensation Comparability Determination

American Federation Of Teachers

Executive Director / CEO

EIN 237363783
NY · NTEE J40
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Nicole Brown, Executive Director / CEO ($18,292) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,312 total compensation of comparable organizations → $126,371 $18,292
$7,17010th
$8,90225th
$18,805Median
$68,65975th
$108,94190th
$18,292This org · 47th
p10$7,170
p25$8,902
p50$18,805
p75$68,659
p90$108,941
$18,292

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.

OrganizationStateTotal revenueTotal compSource
Professional Staff AssociationNY $192,325$7,576 990
Long Beach Schools Employees AssociNY $197,143$8,090 990
Cwa Staff UnionNY $201,347$18,805 990
International Association Of Sheet Metal Air Rail & TransportationNY $203,574$126,371 990
The Steamfitting Industry Labor Management Cooperation CommitteeNY $161,422$70,808 990
American Federation Of TeachersNY $211,609$13,744 990
Westchester & Putnam Plumbers & SteamfitNY $157,388$112,619 990
American Federation Of State County &NY $215,654$19,038 990
Laborers Local 754NY $148,769$55,224 990
Onondaga County Deputy SheriffNY $220,670$12,527 990
Monroe County Sheriff Police BenevolentNY $226,620$7,462 990
Building & Construction Trades CouncilNY $227,078$6,000 990
Northeast District Council Of The OpcmiaNY $139,071$57,267 990
Hudson Valley Community College Faculty Association IncNY $130,500$9,713 990
Cheektowaga Central Teachers Association Benefit TrustNY $247,737$3,312 990
International Association Of Sheet Metal Air Rail & TransportationNY $262,067$108,021 990
Bridge And Tunnel Officers BenevolentNY $264,549$17,670 990
Iron Workers Local 60 EducationNY $265,020$94,233 990
United Steelworkers Local Union 00420NY $272,738$66,509 990

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 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 default47th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted47th

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 (Nicole Brown) 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 19 similarly situated organizations (Same NTEE sector (J40) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,292 is reasonable (approximately the 47th 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.