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PeerBasis
Compensation Comparability Determination

Manchester Police Patrolmans

Executive Director / CEO

EIN 043685400
NH · NTEE J40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Neil Penttinen, Executive Director / CEO ($7,000) against every comparable organization that fit the selection criteria — 153 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

153 organizations qualified on sector, size, and geography 153 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $305,448 $7,000
$2,16210th
$5,29825th
$12,355Median
$26,52875th
$76,76690th
$7,000This org · 32nd
p10$2,162
p25$5,298
p50$12,355
p75$26,528
p90$76,766
$7,000

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 NH 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
San Joaquin County Probation Officers CA$227,028 President $1,125 $1,052 2024
Building & Construction Trades Council NY$227,078 President $6,000 $6,045 2023
Garfield Federation Of Teachers NJ$226,873 President $6,520 $6,304 2024
Monroe County Sheriff Police Benevolent NY$226,620 Out-going President $4,231 $4,263 2023
Neca-ibew Joint Apprenticeship & IL$226,048 Trustee $46,888 $49,922 2024
Ubc & Ja Local 352 NH$228,364 Warden $700 $682 2025
American Postal Workers Union FL$225,472 President $17,064 $17,874 2023
Oklahoma Holstein-friesian Association OK$224,282 Secretary $2,500 $3,070 2023
Carpinteria Association United School CA$223,099 President $43,103 $39,270 2025
Local Union No 349 Of The United Brotherhood Of Carpenters And Join ME$222,099 Warden $499 $527 2025
Winona Education Association MN$221,862 Co President $6,000 $6,421 2024
International Association Of ND$221,290 President $55 $65 2024
Amalgamated Transit Union-division 956 PA$233,203 President $19,719 $21,297 2024
Amalgamated Transit Union CT$233,362 President $32,592 $33,095 2024
Onondaga County Deputy Sheriff NY$220,670 President $12,527 $12,621 2023
Letter Carriers Branch 4065 Association Of Letter Carriers TX$234,656 President, Shop Steward $24,734 $26,795 2024
Las Vegas Peace Officers Association NV$234,866 President $6,681 $7,066 2025
Milpitas Police Officers Association CA$235,488 President $10,900 $9,931 2025
International Association Of Sheet Metal Air Rail & Transportation NE$218,104 President $10,757 $12,900 2023
The Labor Temple Association Inc MN$217,728 President $10,400 $11,129 2024
Hacienda La Puente Teachers Assoc CA$217,068 President $2,300 $2,151 2024
Harford County Deputy Sheriff 1989 MD$216,810 Presdient $13,491 $13,660 2024
Sheet Metal Workers Local 441 Ap Trust AL$215,868 Training Coordinator $68,891 $80,602 2024
American Federation Of State County & NY$215,654 President $19,600 $19,181 2024
Westerly Teachers' Association RI$214,652 President $10,350 $10,471 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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 default32nd
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted32nd

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 (Neil Penttinen) 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 153 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,000 is reasonable (approximately the 32nd 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.