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PeerBasis
Compensation Comparability Determination

American Federation Of Govt Employees Local 933

Executive Director / CEO

EIN 382019718
MI · NTEE J40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Benjamin Mahan, Executive Director / CEO ($8,725) against every comparable organization that fit the selection criteria — 168 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Benjamin Mahan — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

168 organizations qualified on sector, size, and geography 168 within the band form the benchmarked peer set.

Distribution of comparable compensation

$276 total compensation of comparable organizations → $265,410 $8,725
$2,13510th
$7,27725th
$25,343Median
$85,74975th
$143,32890th
$8,725This org · 27th
p10$2,135
p25$7,277
p50$25,343
p75$85,749
p90$143,328
$8,725

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 MI 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
American Federation Of Local Government AL$456,182 President $20,400 $20,740 2024
Building And Construction Trades Council NV$446,827 President $300 $276 2025
Salt Lake Police Association UT$445,852 President $18,600 $17,914 2024
International Federation Of Professional NJ$457,558 President $22,355 $19,337 2023
American Federation Of Teachers NY$444,984 Co-president $5,590 $4,754 2024
United Brotherhood Of Carpenters AL$458,952 President $748 $761 2024
Port Authority Field Supervisors NJ$442,527 President $3,250 $2,731 2024
Operating Engineers Local 324 MI$434,382 Trustee $75,632 $73,462 2024
International Union Uaw Local 2406 TN$471,254 F.s./treas. $11,477 $11,353 2024
Glaziers Architectural Metal & Glass CA$431,271 Warden $8,900 $7,232 2024
Joint Apprentice Training Committee PA$428,826 Union Trustee $129,404 $125,024 2023
Committee For Fair And Equal Representation IL$427,049 President $92,616 $85,684 2024
Niagara County Electrical Construction NY$477,138 Secretary $61,912 $52,647 2024
Ironworkers Local 292 Gen Bldg Cont Assned Fd IN$423,778 Apprenticeship Coordinator $63,871 $63,385 2024
Lawrence & Memorial Hospital Registered CT$423,768 President $25,859 $23,490 2023
Colorado Jobs With Justice Inc CO$423,736 Executive Director $88,000 $81,751 2023
Local 37 Iron Workers Jac Fund RI$481,058 Union Trustee $111,319 $103,415 2023
United Union Of Roofers Waterproofers NJ$481,334 President $5,649 $4,746 2024
Roofers Local Union 34 MD$422,016 Business Rep $15,600 $14,130 2023
Elevator Constructors Building MA$420,795 President $74,951 $63,381 2024
National Association Of Independent VA$419,645 President $19,150 $17,400 2024
Abatement Workers Local #207 Joint Training Fund MI$484,778 Training Director $43,004 $41,770 2024
Employing Bricklayers Association PA$417,332 Exec Director $120,042 $112,652 2024
United Brotherhood Of Carpenters OH$486,457 President $3,809 $3,698 2025
Natl Postal Mail Handlers Union OR$416,772 President $60,542 $54,470 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default27th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted26th

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 (Benjamin Mahan) 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 168 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,725 is reasonable (approximately the 27th 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.