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PeerBasis
Compensation Comparability Determination

Allegheny County Police Association

Executive Director / CEO

EIN 256048979
PA · NTEE I03
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jim Maier, Executive Director / CEO ($475) against every comparable organization that fit the selection criteria — 437 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jim Maier — reported title “CHAIRMAN”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

437 organizations qualified on sector, size, and geography 437 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $407,959 $475
$19,09310th
$38,82425th
$58,409Median
$77,69775th
$98,66290th
$475This org · 0th
p10$19,093
p25$38,824
p50$58,409
p75$77,697
p90$98,662
$475

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
Faith Based Security Network Inc KS$251,617 President $47,729 $51,706 2024
Community Solutions Of Central Oregon OR$252,526 Executive Dir. $47,269 $44,018 2024
Road To Empowerment Restorative CA$251,367 Principal Of $31,998 $27,707 2024
Opening Doors International Services Inc TX$251,057 Executive Dir. $55,000 $55,170 2024
Hope Prison Ministry Inc MA$253,024 President $85,000 $78,857 2023
Treatment Court Foundation Of Sweetwater County WY$250,657 Coordinator $55,750 $61,632 2023
New Vision Inc TN$250,643 President $51,000 $53,757 2024
The Rise Foundation By Envoy Inc IL$250,000 President And Executive Directo $132,563 $134,547 2023
A Vision Of Change Incorporated OH$254,025 Executive Director $80,400 $87,915 2023
1614-1622 Jonquil Terrace IL$249,733 Executive Director/ceo $19,212 $19,499 2023
Hands Of Luke Medical Ministries TX$249,383 Executive Director $4,500 $4,514 2024
Family Resource Connection Inc FL$254,755 Executive Director $21,185 $19,957 2024
Pikes Peak Justice & Pro Bono Center CO$255,069 Executive Director $74,255 $71,399 2024
Hero House The Childrens Advocacy GA$248,817 Executive Direc $65,030 $65,568 2024
Made Transitional Services NY$255,204 Executive Dir. $30,327 $29,452 2022
First Judicial District Casa-gal Program MT$248,664 Executive Director $54,683 $59,109 2024
Pittsburgh Legal Diversity & Inclusion PA$248,600 Executive Director $101,263 $101,263 2024
Soulard Safety Program Inc MO$255,466 Secretary $4,550 $4,833 2024
Fresh Start Learning WI$248,341 Executive Director $118,339 $123,932 2024
New Covenant Legal Services MO$256,169 Executive Di $60,000 $63,725 2024
Crime Stoppers Of Palm Beach County FL$256,219 Executive Di $25,237 $24,476 2023
Family & Children's Council IA$247,648 Executive Director $78,000 $88,172 2023
Generative Somatics CA$256,615 Executive Dir. $83,377 $72,196 2024
The Front Line Foundation MN$247,108 President & $54,167 $53,672 2024
Safe Harbor A Children's Justice Center WY$256,887 Executive Director $48,591 $52,176 2024

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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted0th

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 (Jim Maier) 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 437 similarly situated organizations (Same NTEE major group (I), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $475 is reasonable (approximately the 0th 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.