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PeerBasis
Compensation Comparability Determination

Bowling Green State University

Executive Director / CEO

EIN 341728361
OH · NTEE J40
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of David Jackson, Executive Director / CEO ($8,400) against every comparable organization that fit the selection criteria — 166 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: David Jackson — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

166 organizations qualified on sector, size, and geography 166 within the band form the benchmarked peer set.

Distribution of comparable compensation

$16 total compensation of comparable organizations → $258,648 $8,400
$1,95110th
$6,13725th
$20,377Median
$68,43475th
$122,97290th
$8,400This org · 30th
p10$1,951
p25$6,137
p50$20,377
p75$68,434
p90$122,972
$8,400

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Classified Employees AK$366,877 President $95,791 $83,986 2024
Forest Lake Education Association MN$365,436 President $5,300 $4,803 2024
Action Research Collaborative Inc NY$365,415 Treasurer $9,500 $8,105 2023
American Federation Of Teachers NJ$363,650 President $28,880 $23,037 2025
Seminole County Professional FL$363,301 President $18,000 $15,965 2023
United Union Of Roofers 42 Rdwa OH$371,848 Business Man $76,305 $74,116 2024
Northeast Florida Local Apwu FL$362,310 President $82,120 $72,837 2023
United Plant & Production Workers NY$361,646 President $242,494 $200,951 2024
Jefferson County Education CO$372,786 President $141,132 $124,105 2024
International Brotherhood Of Electrical Workers FL$373,358 Director $83,157 $69,794 2025
Laborers International Union No 662 MO$360,066 President $3,105 $3,016 2024
Ohio Valley And Southern States Laborers OH$374,527 Director $63,633 $61,807 2024
Nys Public Employees Conference Inc NY$358,497 Chairman $24,000 $20,476 2023
The Rochester Association NY$358,063 President $8,802 $7,106 2025
Santa Rosa Professional Educators Inc FL$357,030 Executive Director $97,218 $83,754 2024
Connecticut Federation Of School CT$378,502 Co-president $75,000 $66,393 2023
Professional Firefighters Of Marion FL$379,839 President $12,656 $11,225 2023
Smithtown Teachers Assoc NY$380,190 Treasurer $1,706 $1,414 2024
Foundation For Fair Contracting - MD$381,958 Executive Director $187,413 $165,428 2023
Pafca-aal TX$385,409 President $25,993 $23,230 2025
New York District Council NJ$386,073 President $87,846 $71,928 2024
Brewster Teachers Association NY$347,711 President $12,300 $9,930 2025
Iupat Dc 21 Nj Lmf-jtb NJ$389,823 Trustee $157,149 $128,672 2024
Jewish Labor Committee NY$344,292 Executive Director $75,000 $63,987 2023
Two Rivers Uniserv Unit CO$391,753 Uniserv Director $166,897 $142,978 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2023 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 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 default30th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted29th

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 (David Jackson) 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 166 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,400 is reasonable (approximately the 30th 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.