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PeerBasis
Compensation Comparability Determination

Code Enforcement Officer Safety

Executive Director / CEO

EIN 844175099
CA · NTEE M19
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Timothy Sun, Executive Director / CEO ($1,000) against every comparable organization that fit the selection criteria — 288 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Timothy Sun — reported title “Vice President”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

288 organizations qualified on sector, size, and geography 288 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $276,915 $1,000
$52310th
$1,34125th
$7,002Median
$42,32775th
$82,11890th
$1,000This org · 19th
p10$523
p25$1,341
p50$7,002
p75$42,327
p90$82,118
$1,000

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 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
North Middleton Township Volunteer PA$207,824 Trustee Thro $2,074 $2,395 2023
Cranbury Fire Company Inc NJ$207,874 Treasurer $400 $402 2024
Monticello Fire Department Inc NY$206,137 Treasurer $1,200 $1,256 2023
Survivors Empowered Inc CO$209,360 Vice-chair $43,750 $48,582 2023
Beverly Hills Cpr CA$209,480 Secretary $65,360 $61,848 2025
Loyal Unified Fire & Ambulance Service Inc WI$205,530 Fire Chief $1,420 $1,668 2024
Flint Police Foundation Inc MI$210,002 Executive Di $60,000 $69,663 2024
Cit Utah Inc UT$205,299 Manager $58,774 $67,664 2024
Orange County Long Term Recove FL$205,014 Exec Dir $42,292 $46,010 2023
The Knox Community Hospital Foundation OH$204,797 President $48,233 $59,162 2023
Georges Creek Ambulance Service Inc MD$210,889 President $1,636 $1,720 2024
Helene Rebuild Collaborative NC$210,920 Executive Director $5,198 $6,042 2024
Security Advisor Alliance Inc MO$204,200 Executive Di $49,229 $62,859 2022
Area Emergency Medical And IA$203,924 President & Ceo $20,295 $25,734 2023
Chautauqua Children's Safety NY$211,744 Executive Di $81,073 $82,406 2024
Bike Walk Macon Inc GA$203,275 Ececutive Di $54,600 $61,754 2024
Option Independent Fire Company Of PA$212,217 President $480 $554 2023
Shop On State Inc IA$212,753 Manager $24,301 $29,158 2025
Safer Institute RI$202,500 President/exec. Dir. $155,769 $168,012 2024
Branch Volunteer Fire & Rescue Inc WI$202,352 President $860 $1,010 2024
Manor Volunteer Fire Department PA$213,195 President $240 $269 2024
Jot-um-down Vol Fire Dept In NC$202,091 Chief $700 $792 2025
Kauai Sailing Association HI$214,355 Treasurer $40,275 $41,758 2023
Coastal Bend Disaster Recovery Group TX$214,648 Ex Director $71,194 $82,474 2023
Family Assistance Education & Research F WA$214,674 Executive Director $84,000 $84,595 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 default19th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted19th

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 (Timothy Sun) 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 288 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,000 is reasonable (approximately the 19th 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.