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PeerBasis
Compensation Comparability Determination

Proof Programs

Executive Director / CEO

EIN 883808908
TN · NTEE J22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Robinson, Executive Director / CEO ($23,750) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$490 total compensation of comparable organizations → $157,716 $23,750
$20,25010th
$38,29725th
$60,483Median
$81,01275th
$99,02990th
$23,750This org · 15th
p10$20,250
p25$38,297
p50$60,483
p75$81,012
p90$99,029
$23,750

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
Montana Operating Engineers & MT$273,249 Director $58,094 $59,575 2024
Apprentice Educational Fund NY$270,621 Union Trustee/training Dir $50,624 $43,520 2024
Jt Mitchell Pre-apprentice Academy CA$268,185 Director $23,600 $19,387 2024
Tools & Tiaras Inc NY$266,644 President $47,200 $41,775 2023
Internat'l Union Of Operating Engineers NY$264,242 Administrator $134,575 $119,107 2023
Alexandria Pipe Trades Joint LA$280,822 Business Manager $13,200 $13,828 2024
Plasterers & Cement Masons OH$262,365 Instructor $55,037 $57,095 2023
Seattle Area Roofers WA$256,089 Trustee $24,032 $20,469 2024
Neurodiversity Works CO$292,414 Executive Director $108,973 $99,408 2024
Bridge Of Tiftarea Inc GA$250,868 Director $34,327 $32,836 2024
Friends Of The Gallatin National Forest MT$249,311 Treasurer $9,913 $10,166 2024
Spotted Eagle Inc WI$295,806 Executive Dir. $66,221 $65,794 2024
West Central Ohio Manufacturing OH$244,260 Managing Director $56,700 $57,132 2024
Qualitative Solutions CA$303,988 President & Ceo $169,343 $139,114 2024
Insulators Local 37 Joint Apprenticeship IN$238,754 Director/administrator $79,709 $82,330 2023
Baltimore Green Justice Workers MD$236,775 President $67,608 $60,132 2024
Automotive Industry Apprenticeship Trust CA$232,917 Administrator $113,057 $95,618 2023
Be Well Cafe MO$312,101 President $65,000 $65,496 2024
Eldreds Nursery Foundation TX$230,855 Board Member $500 $490 2023
Bullington Gardens Inc NC$314,727 Director $36,236 $35,620 2024
Flourish Of Cullman Inc AL$315,179 Executive Di $44,642 $47,238 2023
Justice Jobs Of Maryland Inc MD$316,033 Executive Director $62,977 $56,013 2024
Bbl Ministries Inc CA$316,128 President $128,808 $105,815 2024
International Association Of Heat & 53 A LA$227,422 Training Director $82,417 $86,337 2024
Roofers Local 44 Joint Apprenticeship Fund OH$318,648 Administrator $71,270 $71,813 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 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 default15th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted11th

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 (Michael Robinson) 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 62 similarly situated organizations (Same NTEE sector (J22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,750 is reasonable (approximately the 15th 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.