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PeerBasis
Compensation Comparability Determination

Petaluma Staff Nurse Partnership

Executive Director / CEO

EIN 811547425
CA · NTEE J40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Goerlich, Executive Director / CEO ($46,620) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,093 total compensation of comparable organizations → $40,787 $46,620
$2,28710th
$3,59325th
$6,000Median
$15,13575th
$29,91990th
$46,620This org · 100th
p10$2,287
p25$3,593
p50$6,000
p75$15,135
p90$29,919
$46,620

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
Federation Of Public Service Employees CA$209,980 Secretary-treas $17,400 $17,400 2023
Rescue Union Federation Of Teachers CA$195,711 President $4,000 $3,785 2025
Hacienda La Puente Teachers Assoc CA$217,068 President $2,300 $2,234 2024
Carpinteria Association United School CA$223,099 President $43,103 $40,787 2025
San Joaquin County Probation Officers CA$227,028 President $1,125 $1,093 2024
Milpitas Police Officers Association CA$235,488 President $10,900 $10,314 2025
Afge Tsa Local 1230 CA$167,733 President $5,006 $4,862 2024
Sacramento County Administrative CA$166,621 President $13,600 $12,869 2025
International Association Of Sheet Metal Air Rail & Transportation 0023td CA$243,029 President $5,696 $5,533 2024
Intl Brotherhood Of Boilermaker Mpbp CA$243,849 President $7,598 $7,380 2024
Seiu Local 721 Training Trust Fund CA$163,512 Trustee Chair $35,478 $34,460 2024
San Mateo County Probation And Detention CA$148,806 President $3,500 $3,400 2024
Santa Monica Municipal CA$143,403 President $6,000 $6,000 2023
Miracosta College Faculty Assembly CA$140,749 Vice President $2,500 $2,366 2025
Afge Nbpc 2554 CA$301,527 President $23,791 $23,108 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 2023 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted93rd

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 (James Goerlich) 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 15 similarly situated organizations (Same NTEE sector (J40) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,620 is reasonable (approximately the 100th 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.