Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Petaluma Phoenix Center Inc

Executive Director / CEO

EIN 680482910
CA · NTEE N50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tom Gaffey, Executive Director / CEO ($49,596) against every comparable organization that fit the selection criteria — 88 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: Tom Gaffey — reported title “DIRECTOR/ THEATER MANAGER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

88 organizations qualified on sector, size, and geography 88 within the band form the benchmarked peer set.

Distribution of comparable compensation

$577 total compensation of comparable organizations → $108,738 $49,596
$3,32410th
$7,08325th
$25,098Median
$58,41175th
$82,59990th
$49,596This org · 69th
p10$3,324
p25$7,083
p50$25,098
p75$58,411
p90$82,599
$49,596

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
Bloody Run Social Club PA$424,611 Secretary/ Treasurer $49,995 $56,249 2025
Hill-top Athlectic Association PA$427,687 Trustee $5,200 $6,005 2024
South End Beneficial Association PA$429,629 President $31,200 $36,032 2024
St Petersburg Shuffleboard Club Inc FL$431,767 Executive Director $67,089 $75,144 2023
Le Club Alpin De Raquetteurs Inc NH$432,349 President $4,800 $5,285 2023
Western Harnett Youth Recreation Association Inc NC$413,272 Althetic Director $60,541 $72,443 2024
La Jolla Volleyball Inc CA$405,973 President $43,225 $43,225 2024
Keys Of Arizona Inc AZ$404,115 President $62,833 $69,980 2024
Holmes Harbor Rod & Gun Club WA$402,280 Director $76,485 $79,302 2024
Newport Social Order Of Owls Inc PA$402,089 Officer $6,985 $8,305 2023
Star Track Cycling Inc NY$448,794 Co-director $34,833 $36,452 2024
North End Boat Club MA$448,969 President $5,000 $5,357 2023
Logan Missouri Valley Country Club IA$451,100 Key Employee $77,405 $95,621 2025
Coahoma County Conservation League MS$453,129 Treasurer $9,000 $11,951 2023
Coon Rapids Youth Hockey MN$459,288 Gambling Man $62,061 $73,114 2023
Cascade Volleyball Club Of Seattle WA$390,706 Executive Dir. $67,269 $69,747 2024
Pedals For Progress NJ$388,344 President $51,500 $53,250 2024
Benton Golf And Country Club KY$463,873 Director $26,042 $32,401 2024
Arena National Inc NC$466,630 Vp Of Growth Development $5,720 $6,845 2024
Hetland Youth Hockey Association MA$472,032 Player Development $3,500 $3,750 2023
Lafayette Tennis Association DC$473,964 Supervisor $107,000 $108,738 2024
Va Competition Hare Scramble Svc Inc VA$375,309 President $11,546 $12,577 2025
The Monkey Mutual Aid Society OH$375,192 President $500 $613 2024
Renaissance Knights Foundation IL$477,135 President $72,500 $82,543 2024
Empire Ranch Mens Golf Club CA$367,060 President $2,000 $2,000 2024

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 default69th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted70th
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 (Tom Gaffey) 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 88 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,596 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.