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PeerBasis
Compensation Comparability Determination

Old Pueblo Firefighters Association

Executive Director / CEO

EIN 731665769
AZ · NTEE J40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nico Latini, Executive Director / CEO ($9,000) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$117 total compensation of comparable organizations → $109,917 $9,000
$2,21710th
$4,68425th
$5,691Median
$7,29475th
$50,38590th
$9,000This org · 75th
p10$2,217
p25$4,684
p50$5,691
p75$7,294
p90$50,385
$9,000

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 AZ 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
Local Union 1713 Umwa WV$98,049 President $4,800 $5,404 2024
Manchester Police Officers Associat CT$97,655 President $5,000 $4,749 2025
Wayne Westland Education MI$90,142 Exec Director $10,000 $10,732 2024
International Association Of Firefighters Local 475 IN$89,663 President $1,540 $1,689 2024
United Construction Trade NY$107,799 President $40,000 $38,693 2023
Afscme Local 151 MN$88,804 President $2,162 $2,287 2023
Solon Education Association OH$85,198 President $4,700 $5,176 2024
North Castle Police Benevolent Assoc Inc NY$117,223 President $4,800 $5,220 2021
Decatur Pbpa Labor Committee IL$79,292 President $2,400 $2,453 2024
Associated Calexico Teachers CA$76,165 President $5,000 $4,489 2024
Local Union 773 Labor Management Fund NY$75,090 Trustee $114,100 $107,207 2024
Des Moines Police Bargaining Unit Assn IA$122,040 President $5,400 $6,148 2024
Hudson Valley Community College Non-instructional Employees Union NY$69,950 President $6,600 $6,201 2024
Hudson Valley Community College Faculty Association Inc NY$130,500 President $10,000 $9,396 2024
United Union Of Roofers MA$132,418 President As Of 11/2024 $125 $117 2024
Union Electrical Workers Inc DE$134,122 Director $104,863 $109,917 2023
Employees Association Of CA$135,902 President $6,500 $5,836 2024
Northeast District Council Of The Opcmia NY$139,071 Fund Administrator $60,518 $55,396 2025
Metropolitan Dade County Solid Wast FL$139,310 President $6,750 $6,593 2024
Miracosta College Faculty Assembly CA$140,749 Vice President $2,500 $2,187 2025
Security Police Association Of Neva NV$141,322 Preisdent $5,203 $5,283 2025
Fall River Administrators RI$142,260 President $6,000 $5,982 2024
Deaconess Medical Staff Office WA$142,371 Emergency & Ethics Committee Chairs $6,375 $6,110 2023
Santa Monica Municipal CA$143,403 President $6,000 $5,546 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default75th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted75th

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 (Nico Latini) 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 24 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,000 is reasonable (approximately the 75th 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.