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PeerBasis
Compensation Comparability Determination

International Association Of Machinists & Aerospace Workers

Executive Director / CEO

EIN 950865916
CA · NTEE J00Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Douglas R Wagoner, Executive Director / CEO ($4,250) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Douglas R Wagoner — 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

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$126 total compensation of comparable organizations → $130,869 $4,250
$3,23310th
$6,07925th
$17,769Median
$54,06575th
$95,44990th
$4,250This org · 13th
p10$3,233
p25$6,079
p50$17,769
p75$54,065
p90$95,449
$4,250

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 CA 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
Polk Training Center Inc FL$96,750 Director $40,000 $41,179 2025
Imsa Educational Foundation NH$94,686 Secretary/treasurer $126,000 $130,869 2024
Manchester Police Officers Associat CT$97,655 President $5,000 $5,137 2025
Laborer's Local 754 Labor Management NY$97,748 Trustee $55,224 $57,790 2023
Local Union 1713 Umwa WV$98,049 President $4,800 $5,846 2024
Probability Management Inc CA$93,319 Executive Director $12,750 $12,384 2024
Old Pueblo Firefighters Association AZ$98,494 President $9,000 $9,736 2024
Dallas Christian Women's Job Corps TX$98,664 Executive Di $10,800 $12,152 2024
Occupational Development Center PA$91,544 Secretary $4,036 $4,661 2023
Dyersville Progress Inc IA$101,258 Director $8,796 $10,554 2025
Wayne Westland Education MI$90,142 Exec Director $10,000 $11,610 2024
B3 Coffee NC$89,992 Executive Dir. $15,750 $18,846 2023
Ability Inc NM$101,702 Executive Director $411 $512 2023
International Association Of Firefighters Local 475 IN$89,663 President $1,540 $1,827 2024
Avixa Foundation Inc VA$88,891 Executive Director $14,158 $15,831 2023
Afscme Local 151 MN$88,804 President $2,162 $2,474 2023
Solon Education Association OH$85,198 President $4,700 $5,599 2024
United Construction Trade NY$107,799 President $40,000 $41,859 2023
Lica Educational Foundation For Veterans IL$81,987 Director $66,000 $75,143 2023
Northern Kentucky Chamber Of Commerce KY$112,182 Chamber President $19,288 $23,310 2024
Decatur Pbpa Labor Committee IL$79,292 President $2,400 $2,654 2024
Abilities At Crestview Ii Inc FL$79,180 President/ceo $38,173 $41,529 2023
United Union Of Roofers Local 106 Jatc IN$113,717 Steward/trustee $13,667 $16,691 2023
Massachusetts Afl-cio Building MA$113,996 President $79,037 $79,891 2024
Institute For Sustainable Diversity WA$114,556 President $20,000 $20,142 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 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 CA 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 default13th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted10th

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 (Douglas R Wagoner) 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 70 similarly situated organizations (Same NTEE major group (J), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,250 is reasonable (approximately the 13th 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.