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PeerBasis
Compensation Comparability Determination

Roofers Local 44 Joint Apprenticeship Fund

Executive Director / CEO

EIN 341293368
OH · NTEE J22
FY ending 2024-04-30
June 9, 2026

This analysis benchmarks the total compensation of Joseph Knapp, Executive Director / CEO ($71,270) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$486 total compensation of comparable organizations → $197,781 $71,270
$20,12110th
$41,45825th
$64,386Median
$85,68475th
$108,78490th
$71,270This org · 62nd
p10$20,121
p25$41,458
p50$64,386
p75$85,684
p90$108,784
$71,270

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

OrganizationStateTotal revenueTotal compSource
MenzfitPA $320,437$27,142 990
Bbl Ministries IncCA $316,128$105,014 990
Justice Jobs Of Maryland IncMD $316,033$55,589 990
Flourish Of Cullman IncAL $315,179$46,880 990
Bullington Gardens IncNC $314,727$35,350 990
Be Well CafeMO $312,101$65,000 990
Sheet Metal Workers' Local 15 ApprenticeFL $326,390$37,400 990
Tech Exposure & AccessCA $326,971$50,852 990
Midlands Mechanical Apprentice CoalSC $332,386$14,184 990
Qualitative SolutionsCA $303,988$138,061 990
Training Grounds IncDC $335,337$81,295 990
Second Chance Center Of HopeOH $335,700$43,900 990
Laborers Agc Apprenticeship Training &WA $337,413$65,686 990
Western Pennsylvania ApprenticeshipPA $340,147$68,951 990
Automotive Mentoring Group IncIL $340,495$87,905 990
Spotted Eagle IncWI $295,806$65,296 990
Tech Frederick IncMD $341,979$100,649 990
Oakwood Arts IncVA $342,805$49,729 990
Neurodiversity WorksCO $292,414$98,656 990
Local 470 Apprenticeship FundSC $346,177$60,550 990
Youths Unleashed CorpFL $347,605$39,913 990
Sheet Metal Contracting IndustryPA $348,144$72,040 990
Bricklayers Local 1 Md Va & DcMD $351,202$34,681 990
Alexandria Pipe Trades JointLA $280,822$13,723 990
Michigan Indian Employment AndMI $356,915$80,094 990

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 OH 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 default62nd
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted52nd

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 (Joseph Knapp) 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 73 similarly situated organizations (Same NTEE sector (J22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,270 is reasonable (approximately the 62nd 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.