Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

North Castle Police Benevolent Assoc Inc

Executive Director / CEO

EIN 136129173
NY · NTEE J40
FY ending 2021-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joel Thomas, Executive Director / CEO ($4,800) against every comparable organization that fit the selection criteria — 38 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: Joel Thomas — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$107 total compensation of comparable organizations → $101,061 $4,800
$1,87310th
$4,19125th
$5,636Median
$13,99875th
$54,54690th
$4,800This org · 32nd
p10$1,873
p25$4,191
p50$5,636
p75$13,998
p90$54,546
$4,800

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 NY 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
Des Moines Police Bargaining Unit Assn IA$122,040 President $5,400 $5,653 2024
United Construction Trade NY$107,799 President $40,000 $35,576 2023
Hudson Valley Community College Faculty Association Inc NY$130,500 President $10,000 $8,639 2024
United Union Of Roofers MA$132,418 President As Of 11/2024 $125 $107 2024
Union Electrical Workers Inc DE$134,122 Director $104,863 $101,061 2023
Employees Association Of CA$135,902 President $6,500 $5,366 2024
Old Pueblo Firefighters Association AZ$98,494 President $9,000 $8,275 2024
Local Union 1713 Umwa WV$98,049 President $4,800 $4,969 2024
Manchester Police Officers Associat CT$97,655 President $5,000 $4,366 2025
Northeast District Council Of The Opcmia NY$139,071 Fund Administrator $60,518 $50,933 2025
Metropolitan Dade County Solid Wast FL$139,310 President $6,750 $6,062 2024
Miracosta College Faculty Assembly CA$140,749 Vice President $2,500 $2,011 2025
Security Police Association Of Neva NV$141,322 Preisdent $5,203 $4,858 2025
Fall River Administrators RI$142,260 President $6,000 $5,500 2024
Deaconess Medical Staff Office WA$142,371 Emergency & Ethics Committee Chairs $6,375 $5,618 2023
Santa Monica Municipal CA$143,403 President $6,000 $5,099 2023
Wayne Westland Education MI$90,142 Exec Director $10,000 $9,868 2024
International Association Of Firefighters Local 475 IN$89,663 President $1,540 $1,552 2024
Afscme Local 151 MN$88,804 President $2,162 $2,103 2023
Laborers Local 754 NY$148,769 Trustee $54,706 $48,655 2023
San Mateo County Probation And Detention CA$148,806 President $3,500 $2,890 2024
Solon Education Association OH$85,198 President $4,700 $4,759 2024
Assoc Of Prof Police Officers IL$151,134 President $5,865 $5,675 2023
Decatur Pbpa Labor Committee IL$79,292 President $2,400 $2,255 2024
United Brotherhood Of Carpenters TN$157,157 President $363 $356 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2021 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 NY 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)26th
Reportable pay only (column D), adjusted45th
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 (Joel Thomas) 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 38 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,800 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.