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PeerBasis
Compensation Comparability Determination

Local Union #143 Operative Plasterer's

Executive Director / CEO

EIN 376164350
IL · NTEE B30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Mozingo, Executive Director / CEO ($76,205) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: John Mozingo — reported title “CHAIRMAN”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,435 total compensation of comparable organizations → $160,900 $76,205
$11,06810th
$27,93125th
$58,079Median
$98,36075th
$138,75290th
$76,205This org · 68th
p10$11,068
p25$27,931
p50$58,079
p75$98,360
p90$138,752
$76,205

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 IL 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
Medical Training Academy OR$179,933 President $19,617 $18,530 2024
Tfg Heartwood Inc MA$175,507 Executive Director $113,400 $106,715 2023
Madison Automotive Apprentices Inc VA$174,610 Executive Director $56,883 $55,866 2024
Valley Academy For The Arts Inc WI$174,214 Executive Di $12,000 $13,124 2023
Clarksburg Electrical Joint Apprenticesh WV$187,894 Secretary $53,545 $60,713 2023
Landmark Training Development Company TN$163,464 President & Executive Director $3,213 $3,435 2024
The Columbia School Linguistic NJ$203,734 President $10,000 $8,847 2025
Legacy Aviation Learning Center MI$148,776 Ceo $62,500 $63,927 2025
United Union Of Roofers Local 119 IN$219,578 President $91,697 $98,360 2024
Heat & Frost Insulators & Allied IL$220,334 Training Coordinator $118,492 $118,492 2024
Incremental Development Alliance AR$220,700 Executive Director $126,192 $148,543 2023
The Trade School At Sbe Inc CA$223,824 President $64,227 $58,079 2023
Destinyworks IN$226,555 Executive Director $150,000 $160,900 2024
Workforce Technician Education Center CA$227,920 Chief Community Officer $31,800 $27,931 2024
Nj Guard Training Academy Inc NJ$228,420 Amaral $37,500 $35,063 2023
Latino Learning Center Inc TX$231,223 President & $57,500 $60,233 2023
Simply Circus Corp MA$231,254 General Manager $60,275 $55,094 2024
The Daruby School MO$235,114 Executive Director $21,000 $22,624 2024
Hastings Foundation For MS$240,000 President $62,000 $72,313 2023
Puget Sound Boilermakers App & Trn Trust WA$245,030 Trust Coordinator $137,813 $129,211 2023
New Horizons Foundation - A Sheet VA$250,660 Director $97,707 $95,960 2024
Cocal Gracias AZ$253,446 President And Director $46,548 $45,535 2024
Rebound A Building Trades Organization WA$259,519 Executive Dir. $154,773 $145,113 2023
Ed3 Galaxy NY$266,626 Vice President $30,006 $28,394 2023
Colorado Bioscience Institute CO$266,856 President $9,942 $9,697 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default68th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted92nd

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 (John Mozingo) 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 25 similarly situated organizations (Same NTEE sector (B30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,205 is reasonable (approximately the 68th 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.