Compensation Comparability

This analysis benchmarks the total compensation of Patricia Hubbell, Executive Director / CEO ($103,846) against every comparable organization that fit the selection criteria — 348 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89^th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

Distribution of comparable compensation

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

Organization	State	Total revenue	Total comp	Source
Utah Women In The Trades	UT	$233,963	$54,464	990
Assisted Employment Services Inc	FL	$234,395	$76,207	990
Steadfast Foundation	LA	$234,472	$90,843	990
Amalgamated Transit Union	CT	$233,362	$34,006	990
Amalgamated Transit Union-division 956	PA	$233,203	$21,883	990
Letter Carriers Branch 4065 Association Of Letter Carriers	TX	$234,656	$27,533	990
Las Vegas Peace Officers Association	NV	$234,866	$7,261	990
Automotive Industry Apprenticeship Trust	CA	$232,917	$111,848	990
The Journey Forward	IL	$235,172	$98,864	990
Milpitas Police Officers Association	CA	$235,488	$10,204	990
The Monkey And The Elephant	PA	$232,161	$69,690	990
Center For Youth Development Through Law	CA	$236,575	$65,508	990
Jeff Weikert Consulting Inc	FL	$231,108	$109,112	990
Baltimore Green Justice Workers	MD	$236,775	$70,338	990
Eldreds Nursery Foundation	TX	$230,855	$573	990
The Javne Fund	NY	$229,947	$228,769	990
Greater Fort Lauderdale Gay And Lesbian	FL	$238,062	$158,846	990
Insulators Local 37 Joint Apprenticeship	IN	$238,754	$96,304	990
Ten Thousand Villages Of Austin	TX	$239,330	$57,433	990
Ubc & Ja Local 352	NH	$228,364	$2,641	990
Instruction Construction	OR	$240,283	$95,755	990
Tle Center For Urban	MA	$227,568	$26,783	990
International Association Of Heat & 53 A	LA	$227,422	$100,991	990
Real-life Works Incorporated	NC	$240,617	$47,352	990
Building & Construction Trades Council	NY	$227,078	$6,211	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 MA 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:

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

Basis	Subject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default	89^th
Total compensation (D + F), as reported (no adjustments)	91^st
Reportable pay only (column D), adjusted	93^rd
All sources (D + E + F), adjusted	82^nd

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

The compensation of the Executive Director / CEO (Patricia Hubbell) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
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 348 similarly situated organizations (Same NTEE major group (J), nationwide + budget 0.67–1.5× revenue).
The authorized body determined that total compensation of $103,846 is reasonable (approximately the 89^th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].