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PeerBasis
Compensation Comparability Determination

Classified Employees

Executive Director / CEO

EIN 920104555
AK · NTEE J40
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Richard Morgan, Executive Director / CEO ($95,791) against every comparable organization that fit the selection criteria — 166 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

166 organizations qualified on sector, size, and geography 166 within the band form the benchmarked peer set.

Distribution of comparable compensation

$29 total compensation of comparable organizations → $295,005 $95,791
$4,33210th
$11,79025th
$29,885Median
$93,29875th
$147,60690th
$95,791This org · 77th
p10$4,332
p25$11,790
p50$29,885
p75$93,298
p90$147,606
$95,791

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 AK cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Bowling Green State UniversityOH $367,156$9,581 990
Forest Lake Education AssociationMN $365,436$5,478 990
Action Research Collaborative IncNY $365,415$9,245 990
American Federation Of TeachersNJ $363,650$26,276 990
Seminole County ProfessionalFL $363,301$18,210 990
Northeast Florida Local ApwuFL $362,310$83,076 990
United Union Of Roofers 42 RdwaOH $371,848$84,534 990
United Plant & Production WorkersNY $361,646$229,197 990
Jefferson County EducationCO $372,786$141,550 990
International Brotherhood Of Electrical WorkersFL $373,358$86,804 990
Laborers International Union No 662MO $360,066$117,013 990
Ohio Valley And Southern States LaborersOH $374,527$70,495 990
Nys Public Employees Conference IncNY $358,497$23,354 990
The Rochester AssociationNY $358,063$8,105 990
Santa Rosa Professional Educators IncFL $357,030$95,527 990
Connecticut Federation Of SchoolCT $378,502$75,726 990
Professional Firefighters Of MarionFL $379,839$12,803 990
Smithtown Teachers AssocNY $380,190$1,612 990
Foundation For Fair Contracting -MD $381,958$188,682 990
Pafca-aalTX $385,409$26,495 990
Brewster Teachers AssociationNY $347,711$11,326 990
New York District CouncilNJ $386,073$82,038 990
Jewish Labor CommitteeNY $344,292$72,981 990
Iupat Dc 21 Nj Lmf-jtbNJ $389,823$146,759 990
Two Rivers Uniserv UnitCO $391,753$163,076 990

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 AK 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 default77th
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted71st

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 (Richard 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 166 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $95,791 is reasonable (approximately the 77th 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). 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.