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PeerBasis
Compensation Comparability Determination

Amalgamated Transit Union-division 956

Executive Director / CEO

EIN 230325565
PA · NTEE J40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jesus Santiago, Executive Director / CEO ($19,719) against every comparable organization that fit the selection criteria — 156 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

156 organizations qualified on sector, size, and geography 156 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $282,822 $19,719
$2,01810th
$4,92625th
$11,437Median
$25,16675th
$72,65290th
$19,719This org · 69th
p10$2,018
p25$4,926
p50$11,437
p75$25,166
p90$72,652
$19,719

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 PA 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
Amalgamated Transit Union CT$233,362 President $32,592 $30,643 2024
Letter Carriers Branch 4065 Association Of Letter Carriers TX$234,656 President, Shop Steward $24,734 $24,810 2024
Las Vegas Peace Officers Association NV$234,866 President $6,681 $6,543 2025
Milpitas Police Officers Association CA$235,488 President $10,900 $9,195 2025
Ubc & Ja Local 352 NH$228,364 Warden $700 $631 2025
Building & Construction Trades Council NY$227,078 President $6,000 $5,597 2023
San Joaquin County Probation Officers CA$227,028 President $1,125 $974 2024
Manchester Police Patrolmans NH$227,019 President $7,000 $6,481 2024
Garfield Federation Of Teachers NJ$226,873 President $6,520 $5,837 2024
Monroe County Sheriff Police Benevolent NY$226,620 Out-going President $4,231 $3,947 2023
Neca-ibew Joint Apprenticeship & IL$226,048 Trustee $46,888 $46,224 2024
American Postal Workers Union FL$225,472 President $17,064 $16,550 2023
Shreveport Professional Firefighters LA$241,319 President $12,600 $13,913 2024
Brotherhood Of Railroad Signalmen NM$241,426 President $2,426 $2,694 2023
Oklahoma Holstein-friesian Association OK$224,282 Secretary $2,500 $2,842 2023
American Postal Workers Union PA$242,172 President $7,250 $7,250 2024
Local No 1560 Amalgamated Transit Union LA$242,327 President $22,245 $24,563 2024
International Association Of Machinists & Aerospace Workers IL$242,334 President $4,650 $4,584 2024
Protective Service Officers United MD$242,695 President $18,969 $17,783 2024
International Association Of Sheet Metal Air Rail & Transportation 0023td CA$243,029 President $5,696 $4,932 2024
Brass City Local Cacp Inc CT$243,248 President $11,811 $11,433 2023
Carpinteria Association United School CA$223,099 President $43,103 $36,361 2025
Intl Brotherhood Of Boilermaker Mpbp CA$243,849 President $7,598 $6,579 2024
American Federation Of Teachers MN$244,040 President $82,437 $79,577 2025
Local Union No 349 Of The United Brotherhood Of Carpenters And Join ME$222,099 Warden $499 $488 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default69th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted69th

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 (Jesus Santiago) 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 156 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,719 is reasonable (approximately the 69th 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.