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PeerBasis
Compensation Comparability Determination

Udw Afscme Local 3930 Sutter County

Executive Director / CEO

EIN 851265476
CA · NTEE Y43
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Doug Moore, Executive Director / CEO ($55,936) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,046 total compensation of comparable organizations → $452,663 $55,936
$4,98810th
$11,39825th
$54,901Median
$71,94775th
$98,50390th
$55,936This org · 53rd
p10$4,988
p25$11,398
p50$54,901
p75$71,947
p90$98,503
$55,936

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
Naval Academy Athletic Association MD$385,774 Naaa President $61,918 $67,038 2024
Boces Teacher Association Benefit Trust NY$384,227 Chairperson $6,500 $7,003 2023
Ufcw Vacation Compensation Trust CA$421,591 Trustee $26,876 $27,670 2023
College Foundation Voluntary Employee Beneficiary Association NC$426,343 Trustee $28,632 $35,273 2023
District 6 Health Plan NY$367,523 Indep Fiduciary $5,550 $5,808 2024
Eastportsouth Manor Teachers NY$439,607 Coordinator $8,500 $8,895 2024
Western Sullivan United Teachers & NY$345,557 Treasurer $1,000 $1,046 2024
Upstate Union Health And Welfare Fund NY$335,133 Chairman $66,708 $69,808 2024
Police Officers Association Of MI$333,252 President $45,930 $54,901 2024
Ichabod Crane Teachers Association NY$325,866 Membership/benefits Coordinator $1,584 $1,707 2023
Ibew Local Union 697 Sub Fund IN$484,800 Trustee $66,084 $80,706 2024
Nreca Post-employment Health Reimbursement VA$304,180 Cfo $90,364 $104,027 2023
Pennsylvania Association Of Retired State Employees PA$510,678 President $40,616 $45,697 2025
Central Plumbing & Heating Inc MT$291,943 Plan Administrator $44,781 $57,553 2023
Plumber & Pipefitters Local 333 MI$519,612 Former Chair $81,251 $97,122 2024
Houston Policeman's Burial Fund Association Inc TX$279,757 Treasurer $12,000 $13,901 2024
Employer-contribution Veba Trust Depauw University IN$276,649 Vice President For Finance And Administration (Beginning 7/15/22)) $58,924 $74,086 2023
Njea Member Benefit Fund NJ$540,913 Trustee $437,789 $452,663 2024
Trustees Of Ibew Lu 363 Supplement NY$560,505 Union Trustee $61,230 $64,075 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 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 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 default53rd
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted79th

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 (Doug Moore) 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 19 similarly situated organizations (Same NTEE sector (Y43), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,936 is reasonable (approximately the 53rd 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.