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PeerBasis
Compensation Comparability Determination

United Union Of Roofers Local 106 Jatc

Executive Director / CEO

EIN 364628789
IN · NTEE J22
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matt Williams, Executive Director / CEO ($13,667) against every comparable organization that fit the selection criteria — 86 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matt Williams — reported title “STEWARD/TRUSTEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

86 organizations qualified on sector, size, and geography 86 within the band form the benchmarked peer set.

Distribution of comparable compensation

$103 total compensation of comparable organizations → $107,160 $13,667
$3,64910th
$5,42125th
$15,713Median
$47,20975th
$72,00490th
$13,667This org · 48th
p10$3,649
p25$5,421
p50$15,713
p75$47,209
p90$72,004
$13,667

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
Massachusetts Afl-cio Building MA$113,996 President $79,037 $65,417 2024
Institute For Sustainable Diversity WA$114,556 President $20,000 $16,492 2024
Fair Trade Store-souderton PA$114,647 Store Manage $29,400 $27,802 2023
Northern Kentucky Chamber Of Commerce KY$112,182 Chamber President $19,288 $19,087 2024
North Castle Police Benevolent Assoc Inc NY$117,223 President $4,800 $4,625 2021
Philadelphia Area Jobs With Justice PA$118,137 Treasurer $20,809 $19,113 2024
Asbestos Workers Local No 42 Apprenticeship Training & Education Fund NJ$118,480 Union Trustee $7,800 $6,604 2023
United Construction Trade NY$107,799 President $40,000 $34,275 2023
Utah Association Of Nurse Anesthetists WY$121,399 Executive Dir. $6,000 $5,918 2024
Des Moines Police Bargaining Unit Assn IA$122,040 President $5,400 $5,446 2024
Cr Works Inc IN$122,171 Director $28,800 $28,800 2023
County Plumbers Inc NY$122,200 President $93,270 $77,628 2024
Center For Advocacy Research & CT$122,357 Secty, Treasurer, Vp, Ed $96,000 $82,905 2024
Compassion Coffee Llc MN$123,631 President $17,572 $15,993 2024
Morgenstern Workshop IN$123,852 Driver $33,400 $32,442 2024
Liberty Link Foundation 360 Non- FL$124,128 President $34,000 $29,419 2024
1up Coaching PA$125,000 Executive Di $115,000 $105,629 2024
Ability Inc NM$101,702 Executive Director $411 $419 2023
Zee Computer & Information Center Inc MI$125,740 Ceo $31,200 $28,897 2025
Dyersville Progress Inc IA$101,258 Director $8,796 $8,642 2025
Rhode Island Brewers Guild RI$126,673 Executive Director $75,160 $66,380 2024
Edmondson Community Organization Inc MD$127,500 Executive Director $66,346 $57,131 2024
Ohio Workforce Association OH$127,947 Executive Director $90,000 $85,536 2025
Dallas Christian Women's Job Corps TX$98,664 Executive Di $10,800 $9,950 2024
Old Pueblo Firefighters Association AZ$98,494 President $9,000 $7,972 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 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 default48th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted40th

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 (Matt Williams) 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 86 similarly situated organizations (Same NTEE major group (J), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,667 is reasonable (approximately the 48th 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.