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PeerBasis
Compensation Comparability Determination

Local Union No 349 Of The United Brotherhood Of Carpenters And Join

Executive Director / CEO

EIN 823610850
ME · NTEE J40
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jon A Morgan, Executive Director / CEO ($499) against every comparable organization that fit the selection criteria — 146 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jon A Morgan — reported title “Warden”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

146 organizations qualified on sector, size, and geography 146 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $256,517 $499
$2,44610th
$5,32225th
$11,663Median
$24,53675th
$71,89790th
$499This org · 3rd
p10$2,446
p25$5,322
p50$11,663
p75$24,536
p90$71,897
$499

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 ME 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
Winona Education Association MN$221,862 Co President $6,000 $6,078 2024
International Association Of ND$221,290 President $55 $61 2024
Carpinteria Association United School CA$223,099 President $43,103 $37,170 2025
Onondaga County Deputy Sheriff NY$220,670 President $12,527 $11,946 2023
Oklahoma Holstein-friesian Association OK$224,282 Secretary $2,500 $2,905 2023
American Postal Workers Union FL$225,472 President $17,064 $16,918 2023
Neca-ibew Joint Apprenticeship & IL$226,048 Trustee $46,888 $47,253 2024
International Association Of Sheet Metal Air Rail & Transportation NE$218,104 President $10,757 $12,211 2023
The Labor Temple Association Inc MN$217,728 President $10,400 $10,534 2024
Monroe County Sheriff Police Benevolent NY$226,620 Out-going President $4,231 $4,035 2023
Garfield Federation Of Teachers NJ$226,873 President $6,520 $5,968 2024
Manchester Police Patrolmans NH$227,019 President $7,000 $6,625 2024
San Joaquin County Probation Officers CA$227,028 President $1,125 $996 2024
Building & Construction Trades Council NY$227,078 President $6,000 $5,722 2023
Hacienda La Puente Teachers Assoc CA$217,068 President $2,300 $2,036 2024
Harford County Deputy Sheriff 1989 MD$216,810 Presdient $13,491 $12,929 2024
Sheet Metal Workers Local 441 Ap Trust AL$215,868 Training Coordinator $68,891 $76,293 2024
Ubc & Ja Local 352 NH$228,364 Warden $700 $645 2025
American Federation Of State County & NY$215,654 President $19,600 $18,156 2024
Westerly Teachers' Association RI$214,652 President $10,350 $9,911 2025
Iuoe Local 25 Training Fund NJ$214,458 Trustee $56,788 $50,635 2025
American Federation Of Government Employees Local 777 IL$214,127 President $6,490 $6,733 2023
Umass Faculty Federation Local 1895 MA$213,166 President $14,144 $13,414 2023
Association Of County Employees MA$211,936 Grievance Coordinator $10,505 $9,962 2023
International Longshore And Warehouse OR$211,880 President $5,581 $5,313 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted3rd

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 (Jon A Morgan) 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 146 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $499 is reasonable (approximately the 3rd 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.