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PeerBasis
Compensation Comparability Determination

American Postal Workers Union

Executive Director / CEO

EIN 591820106
FL · NTEE J40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeffrey M Pearlman, Executive Director / CEO ($17,064) against every comparable organization that fit the selection criteria — 153 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

153 organizations qualified on sector, size, and geography 153 within the band form the benchmarked peer set.

Distribution of comparable compensation

$29 total compensation of comparable organizations → $291,613 $17,064
$3,48110th
$7,40225th
$14,418Median
$47,66175th
$89,61390th
$17,064This org · 54th
p10$3,481
p25$7,402
p50$14,418
p75$47,661
p90$89,613
$17,064

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

OrganizationStateTotal revenueTotal compSource
Neca-ibew Joint Apprenticeship &IL $226,048$47,661 990
Monroe County Sheriff Police BenevolentNY $226,620$7,178 990
Oklahoma Holstein-friesian AssociationOK $224,282$2,930 990
Garfield Federation Of TeachersNJ $226,873$6,019 990
Manchester Police PatrolmansNH $227,019$6,683 990
San Joaquin County Probation OfficersCA $227,028$1,255 990
Building & Construction Trades CouncilNY $227,078$5,771 990
Carpinteria Association United SchoolCA $223,099$37,491 990
Ubc & Ja Local 352NH $228,364$2,453 990
Local Union No 349 Of The United Brotherhood Of Carpenters And JoinME $222,099$11,521 990
Winona Education AssociationMN $221,862$6,130 990
International Association OfND $221,290$33,914 990
Onondaga County Deputy SheriffNY $220,670$12,050 990
International Association Of Sheet Metal Air Rail & TransportationNE $218,104$45,602 990
Amalgamated Transit Union-division 956PA $233,203$20,332 990
The Labor Temple Association IncMN $217,728$10,626 990
Amalgamated Transit UnionCT $233,362$31,596 990
Hacienda La Puente Teachers AssocCA $217,068$2,053 990
Harford County Deputy Sheriff 1989MD $216,810$13,041 990
Letter Carriers Branch 4065 Association Of Letter CarriersTX $234,656$25,581 990
Las Vegas Peace Officers AssociationNV $234,866$6,746 990
Sheet Metal Workers Local 441 Ap TrustAL $215,868$76,952 990
American Federation Of State County &NY $215,654$18,313 990
Milpitas Police Officers AssociationCA $235,488$9,480 990
Westerly Teachers' AssociationRI $214,652$9,997 990

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 FL 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 default54th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted54th

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 M Pearlman) 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 153 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,064 is reasonable (approximately the 54th 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.