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PeerBasis
Compensation Comparability Determination

International Association Of Firefighters Local 475

Executive Director / CEO

EIN 356066854
IN · NTEE J40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nick Pabon, Executive Director / CEO ($1,540) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$107 total compensation of comparable organizations → $100,241 $1,540
$2,19210th
$3,08325th
$4,845Median
$8,47975th
$54,03290th
$1,540This org · 6th
p10$2,192
p25$3,083
p50$4,845
p75$8,479
p90$54,032
$1,540

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 IN 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
Wayne Westland Education MI$90,142 Exec Director $10,000 $9,788 2024
Afscme Local 151 MN$88,804 President $2,162 $2,086 2023
Solon Education Association OH$85,198 President $4,700 $4,720 2024
Manchester Police Officers Associat CT$97,655 President $5,000 $4,331 2025
Local Union 1713 Umwa WV$98,049 President $4,800 $4,928 2024
Old Pueblo Firefighters Association AZ$98,494 President $9,000 $8,208 2024
Decatur Pbpa Labor Committee IL$79,292 President $2,400 $2,237 2024
Associated Calexico Teachers CA$76,165 President $5,000 $4,094 2024
Local Union 773 Labor Management Fund NY$75,090 Trustee $114,100 $97,770 2024
United Construction Trade NY$107,799 President $40,000 $35,287 2023
Hudson Valley Community College Non-instructional Employees Union NY$69,950 President $6,600 $5,655 2024
Woodbridge Police Supervisory NJ$65,533 President $3,000 $2,540 2024
Law Enforcement Alliance Of South- CT$64,981 President $3,000 $2,746 2023
North Castle Police Benevolent Assoc Inc NY$117,223 President $4,800 $4,761 2021
Des Moines Police Bargaining Unit Assn IA$122,040 President $5,400 $5,607 2024
Hudson Valley Community College Faculty Association Inc NY$130,500 President $10,000 $8,569 2024
United Union Of Roofers MA$132,418 President As Of 11/2024 $125 $107 2024
Union Electrical Workers Inc DE$134,122 Director $104,863 $100,241 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted6th

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 (Nick Pabon) 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 18 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,540 is reasonable (approximately the 6th 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.