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PeerBasis
Compensation Comparability Determination

San Joaquin County Probation Officers

Executive Director / CEO

EIN 364518650
CA · NTEE J40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eric Rowe, Executive Director / CEO ($1,405) against every comparable organization that fit the selection criteria — 17 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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,300 total compensation of comparable organizations → $326,623 $1,405
$5,03510th
$10,97925th
$23,868Median
$47,99775th
$101,03590th
$1,405This org · 0th
p10$5,035
p25$10,979
p50$23,868
p75$47,997
p90$101,035
$1,405

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Carpinteria Association United SchoolCA $223,099$41,992 990
Milpitas Police Officers AssociationCA $235,488$10,619 990
Hacienda La Puente Teachers AssocCA $217,068$2,300 990
International Association Of Sheet Metal Air Rail & Transportation 0023tdCA $243,029$5,696 990
Intl Brotherhood Of Boilermaker MpbpCA $243,849$18,710 990
Federation Of Public Service EmployeesCA $209,980$17,914 990
Petaluma Staff Nurse PartnershipCA $204,364$47,997 990
Rescue Union Federation Of TeachersCA $195,711$4,043 990
Afge Tsa Local 1230CA $167,733$10,979 990
Sacramento County AdministrativeCA $166,621$13,249 990
Seiu Local 721 Training Trust FundCA $163,512$35,478 990
Afge Nbpc 2554CA $301,527$23,868 990
Turlock Emergency Medical ServicesCA $309,825$25,502 990
Orange County Managers AssociationCA $322,370$108,944 990
International Association Of Sheet Metal Air Rail & TransportationCA $328,349$95,763 990
Nurse Alliance Of Seiu CaliforniaCA $335,501$326,623 990
Southern California Association OfCA $337,118$81,692 990

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 CA 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), adjusted12th
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 (Eric Rowe) 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 17 similarly situated organizations (Same NTEE sector (J40) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,405 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). 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.