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PeerBasis
Compensation Comparability Determination

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Executive Director / CEO

EIN 832910911
NJ · NTEE J40
FY ending 2024-04-30
June 9, 2026

This analysis benchmarks the total compensation of Francis Mclaughlin, Executive Director / CEO ($157,149) against every comparable organization that fit the selection criteria — 164 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Francis Mclaughlin — reported title “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

164 organizations qualified on sector, size, and geography 164 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20 total compensation of comparable organizations → $315,890 $157,149
$2,17710th
$7,38825th
$25,116Median
$87,53775th
$150,74190th
$157,149This org · 91st
p10$2,177
p25$7,388
p50$25,116
p75$87,537
p90$150,741
$157,149

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 NJ 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
Two Rivers Uniserv Unit CO$391,753 Uniserv Director $166,897 $174,621 2025
Wisconsin Law Enforcement Association WI$392,925 President (Thru Aug) $3,826 $4,475 2024
New York District Council NJ$386,073 President $87,846 $87,846 2024
Pafca-aal TX$385,409 President $25,993 $28,371 2025
Foundation For Fair Contracting - MD$381,958 Executive Director $187,413 $202,040 2023
Smithtown Teachers Assoc NY$380,190 Treasurer $1,706 $1,727 2024
Professional Firefighters Of Marion FL$379,839 President $12,656 $13,710 2023
Connecticut Federation Of School CT$378,502 Co-president $75,000 $81,087 2023
Clark County Deputy Sheriffs Guild WA$403,114 President $7,200 $7,433 2023
Wisconsin Building Trades Council WI$403,241 Excecutive Director $158,872 $191,324 2023
Ohio Valley And Southern States Laborers OH$374,527 Director $63,633 $75,486 2024
Fire Fighters Of Boca Raton Local 1560 FL$405,964 President $27,971 $29,430 2024
International Brotherhood Of Electrical Workers FL$373,358 Director $83,157 $85,241 2025
Jefferson County Education CO$372,786 President $141,132 $151,571 2024
United Union Of Roofers 42 Rdwa OH$371,848 Business Man $76,305 $90,519 2024
King County Corrections Guild WA$412,407 President $34,109 $35,213 2023
Bowling Green State University OH$367,156 President $8,400 $10,259 2023
Classified Employees AK$366,877 President $95,791 $102,573 2024
American Federation Of Government Employees Afl Cio Local 3369 NY$414,026 3rd Vice President $1,350 $1,407 2023
Forest Lake Education Association MN$365,436 President $5,300 $5,866 2024
Action Research Collaborative Inc NY$365,415 Treasurer $9,500 $9,899 2023
Amalgamated Union Local 1 Noitu NY$414,611 President $151,711 $158,079 2023
Lancaster Education Association PA$415,826 President $6,918 $7,727 2024
American Federation Of Teachers NJ$363,650 President $28,880 $28,136 2025
Seminole County Professional FL$363,301 President $18,000 $19,499 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default91st
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted97th

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 (Francis Mclaughlin) 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 164 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $157,149 is reasonable (approximately the 91st 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.