Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

United Brotherhood Of Carpenters

Executive Director / CEO

EIN 620150497
TN · NTEE J40
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Joshua Bowman, Executive Director / CEO ($363) against every comparable organization that fit the selection criteria — 88 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

88 organizations qualified on sector, size, and geography 88 within the band form the benchmarked peer set.

Distribution of comparable compensation

$58 total compensation of comparable organizations → $244,365 $363
$2,89710th
$5,39125th
$8,936Median
$17,49575th
$50,66090th
$363This org · 2nd
p10$2,897
p25$5,391
p50$8,936
p75$17,495
p90$50,660
$363

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 TN 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
Westchester & Putnam Plumbers & Steamfit NY$157,388 Trustee $112,619 $102,311 2023
Professional Personnel Of Van Dyke MI$159,395 Negotiator Exec.board $6,502 $6,385 2025
The Steamfitting Industry Labor Management Cooperation Committee NY$161,422 Executive Administrator $70,808 $64,327 2023
Assoc Of Prof Police Officers IL$151,134 President $5,865 $5,797 2023
Seiu Local 721 Training Trust Fund CA$163,512 Trustee Chair $35,478 $29,916 2024
Independent Soft Drink Workers OH$163,962 President $14,406 $15,340 2023
Sheet Metal Workers Local No 3 NE$164,742 Financial Secretary $64,438 $67,680 2024
San Mateo County Probation And Detention CA$148,806 President $3,500 $2,952 2024
Laborers Local 754 NY$148,769 Trustee $54,706 $49,699 2023
Sacramento County Administrative CA$166,621 President $13,600 $11,172 2025
Faculty Association Of Monmouth NJ$166,674 President $6,000 $5,096 2025
Afge Tsa Local 1230 CA$167,733 President $5,006 $4,221 2024
American Federation Of State County & Municipal Employees IL$170,166 President $19,839 $19,608 2023
Roger Wiliams University Faculty Association Inc RI$170,551 President/negotiation Team $11,500 $11,086 2023
Santa Monica Municipal CA$143,403 President $6,000 $5,209 2023
International Union East Moline U A W Building IL$171,669 President $3,296 $3,258 2023
Deaconess Medical Staff Office WA$142,371 Emergency & Ethics Committee Chairs $6,375 $5,738 2023
Fall River Administrators RI$142,260 President $6,000 $5,618 2024
Security Police Association Of Neva NV$141,322 Preisdent $5,203 $4,962 2025
Miracosta College Faculty Assembly CA$140,749 Vice President $2,500 $2,054 2025
American Federation Of Musicians NE$174,834 President $900 $945 2024
Metropolitan Dade County Solid Wast FL$139,310 President $6,750 $6,193 2024
Northeast District Council Of The Opcmia NY$139,071 Fund Administrator $60,518 $52,025 2025
Employees Association Of CA$135,902 President $6,500 $5,481 2024
Union Electrical Workers Inc DE$134,122 Director $104,863 $103,228 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN cost of living and 2025 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 TN 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted2nd

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 (Joshua Bowman) 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 88 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $363 is reasonable (approximately the 2nd 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.