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PeerBasis
Compensation Comparability Determination

San Mateo County Probation And Detention

Executive Director / CEO

EIN 510214096
CA · NTEE J40
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marcus Clifford, Executive Director / CEO ($3,500) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$70 total compensation of comparable organizations → $289,796 $3,500
$3,87310th
$6,54125th
$11,062Median
$20,51175th
$71,91090th
$3,500This org · 9th
p10$3,873
p25$6,541
p50$11,062
p75$20,511
p90$71,910
$3,500

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Laborers Local 754 NY$148,769 Trustee $54,706 $58,939 2023
Assoc Of Prof Police Officers IL$151,134 President $5,865 $6,874 2023
Santa Monica Municipal CA$143,403 President $6,000 $6,177 2023
Deaconess Medical Staff Office WA$142,371 Emergency & Ethics Committee Chairs $6,375 $6,805 2023
Fall River Administrators RI$142,260 President $6,000 $6,663 2024
Security Police Association Of Neva NV$141,322 Preisdent $5,203 $5,884 2025
Miracosta College Faculty Assembly CA$140,749 Vice President $2,500 $2,436 2025
United Brotherhood Of Carpenters TN$157,157 President $363 $431 2025
Westchester & Putnam Plumbers & Steamfit NY$157,388 Trustee $112,619 $121,333 2023
Metropolitan Dade County Solid Wast FL$139,310 President $6,750 $7,343 2024
Northeast District Council Of The Opcmia NY$139,071 Fund Administrator $60,518 $61,698 2025
Professional Personnel Of Van Dyke MI$159,395 Negotiator Exec.board $6,502 $7,571 2025
The Steamfitting Industry Labor Management Cooperation Committee NY$161,422 Executive Administrator $70,808 $76,287 2023
Employees Association Of CA$135,902 President $6,500 $6,500 2024
Union Electrical Workers Inc DE$134,122 Director $104,863 $122,420 2023
Seiu Local 721 Training Trust Fund CA$163,512 Trustee Chair $35,478 $35,478 2024
Independent Soft Drink Workers OH$163,962 President $14,406 $18,193 2023
Sheet Metal Workers Local No 3 NE$164,742 Financial Secretary $64,438 $80,262 2024
United Union Of Roofers MA$132,418 President As Of 11/2024 $125 $130 2024
Sacramento County Administrative CA$166,621 President $13,600 $13,249 2025
Faculty Association Of Monmouth NJ$166,674 President $6,000 $6,044 2025
Hudson Valley Community College Faculty Association Inc NY$130,500 President $10,000 $10,465 2024
Afge Tsa Local 1230 CA$167,733 President $5,006 $5,006 2024
American Federation Of State County & Municipal Employees IL$170,166 President $19,839 $23,254 2023
Roger Wiliams University Faculty Association Inc RI$170,551 President/negotiation Team $11,500 $13,148 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default9th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted9th

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 (Marcus Clifford) 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 74 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,500 is reasonable (approximately the 9th 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.