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PeerBasis
Compensation Comparability Determination

Policemen's Benevolent Association

Executive Director / CEO

EIN 226018422
NJ · NTEE Y42
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeffrey Harkins, Executive Director / CEO ($2,000) against every comparable organization that fit the selection criteria — 194 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: Jeffrey Harkins — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

194 organizations qualified on sector, size, and geography 194 within the band form the benchmarked peer set.

Distribution of comparable compensation

$101 total compensation of comparable organizations → $1,551,312 $2,000
$1,58710th
$5,15225th
$15,376Median
$40,84075th
$70,41190th
$2,000This org · 13th
p10$1,587
p25$5,152
p50$15,376
p75$40,840
p90$70,411
$2,000

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 NJ 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
Stroud Township Volunteer Fire PA$246,665 Secretary $2,400 $2,681 2024
Natick Bpoe #1425 MA$247,339 Clerk $6,865 $6,731 2025
Venice Cemetery Assn OH$247,636 Bookkeeper $29,900 $35,470 2024
Nanticoke Aerie No 834 Fraternal Order Of Eagles PA$248,010 Secretary $18,970 $21,188 2024
Putnam County Convention & Visitors WV$249,104 Executive Di $50,000 $60,635 2024
The Dalles Lodge No 2075 Loyal Order Of Moose OR$249,125 Administrator $17,800 $18,037 2025
Gardner Chamber Of Commerce Inc KS$249,138 President/ceo $83,798 $101,396 2024
Cost Of Living Fund Of Local 274 NJ$250,755 Trustee $130,484 $127,121 2025
Woodbridge Pba Local #38 Inc NJ$251,255 President $7,000 $7,207 2023
National Open Horse Show Association TX$238,807 Executive Dir. $5,408 $6,059 2024
Brockport Lodge No 2110 Benevolent NY$238,390 Secretary $5,900 $5,971 2024
Eastern Snake Plain Aquifer ID$238,175 Director $21,399 $25,496 2024
New Jersey State Policemens 36 NJ$237,886 President $2,750 $2,831 2023
Public Service Health Club TX$237,782 Treasurer $5,905 $6,811 2023
Catholic Cemeteries Of Waterloo IA$254,719 Superintende $48,374 $59,324 2024
Fraternal Order Of Eagles Aerie 67 UT$236,916 Secretary $2,723 $3,041 2025
Rural Cemetery Assoc Of Hornellsville N Y NY$255,410 President $100 $101 2024
Hbs Healthcare Alumni Association Inc MA$235,725 Executive Director $101,885 $105,573 2023
Rfa Post Retirement Medical Life DC$235,171 President $30,515 $29,992 2024
Foxfield Preserve Inc OH$256,991 Executive Director $16,691 $19,800 2024
Trice Hill Cemetery Assoc OK$234,249 Chairman $1,400 $1,727 2024
Healdsburg Masonic Building Association CA$233,239 Treasurer $4,800 $4,780 2023
Center Valley Mutual Fire Insurance Co PA$259,036 President $10,840 $12,107 2024
Benevolent & Protective Order Of OR$232,947 Secretary $17,234 $17,464 2025
Nj State Parole Officers Pba Local #326 NJ$260,065 President $2,800 $2,800 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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)13th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted13th

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 (Jeffrey Harkins) 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 194 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,000 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.