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PeerBasis
Compensation Comparability Determination

Guild Of Pacific Northwest Employees

Executive Director / CEO

EIN 833380065
WA · NTEE J40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jael Komac, Executive Director / CEO ($14,260) against every comparable organization that fit the selection criteria — 135 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jael Komac — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

135 organizations qualified on sector, size, and geography 135 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20 total compensation of comparable organizations → $279,502 $14,260
$2,64910th
$5,47925th
$10,855Median
$22,68775th
$74,65590th
$14,260This org · 58th
p10$2,649
p25$5,479
p50$10,855
p75$22,687
p90$74,655
$14,260

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 WA 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
Petaluma Staff Nurse Partnership CA$204,364 President $46,620 $46,292 2023
International Association Of Fire Fighters OH$204,135 President $7,212 $8,784 2023
International Association Of Sheet Metal Air Rail & Transportation PA$207,305 President $4,102 $4,569 2024
Beaverton Police Association OR$203,848 President $9,450 $9,802 2024
International Association Of Sheet Metal Air Rail & Transportation NY$203,574 President $126,371 $131,313 2023
International Association Of Sheet Metal Air Rail & Transportation IL$209,569 President $4,363 $4,791 2024
Cwa Staff Union NY$201,347 President $19,873 $19,541 2025
Federation Of Public Service Employees CA$209,980 Secretary-treas $17,400 $17,278 2023
International Assoc Of Fire TX$200,598 President $6,300 $7,039 2024
Vancouver Police Officers Guild WA$210,774 President $10,200 $10,200 2024
Danbury Police Union Hat City Local CT$211,028 President $7,416 $7,996 2023
American Federation Of Teachers NY$211,609 President $14,150 $14,282 2024
International Longshore And Warehouse OR$211,880 President $5,581 $5,789 2024
Association Of County Employees MA$211,936 Grievance Coordinator $10,505 $10,855 2023
Pantex Guards Union TX$198,838 President $10,570 $11,810 2024
United Labor Properties Inc MI$198,318 President $85,492 $96,020 2025
Umass Faculty Federation Local 1895 MA$213,166 President $14,144 $14,616 2023
Lynnwood Police Guild WA$197,432 President $14,473 $14,473 2024
Long Beach Schools Employees Associ NY$197,143 President $5,259 $5,464 2023
American Federation Of Government Employees Local 777 IL$214,127 President $6,490 $7,337 2023
Iuoe Local 25 Training Fund NJ$214,458 Trustee $56,788 $55,172 2025
Westerly Teachers' Association RI$214,652 President $10,350 $10,799 2025
Lowell Police Association Inc MA$196,598 President $10,500 $10,539 2024
Rescue Union Federation Of Teachers CA$195,711 President $4,000 $3,759 2025
American Federation Of State County & NY$215,654 President $19,600 $19,782 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default58th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted58th

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 (Jael Komac) 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 135 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,260 is reasonable (approximately the 58th 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.