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PeerBasis
Compensation Comparability Determination

Tucson Police Officers Association

Executive Director / CEO

EIN 860747126
AZ · NTEE J40
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Darrell Hussman, Executive Director / CEO ($3,750) against every comparable organization that fit the selection criteria — 163 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

163 organizations qualified on sector, size, and geography 163 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $284,851 $3,750
$2,36510th
$5,84325th
$18,675Median
$68,02675th
$100,19990th
$3,750This org · 17th
p10$2,365
p25$5,843
p50$18,675
p75$68,026
p90$100,199
$3,750

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 AZ 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
Nurse Alliance Of Seiu California CA$335,501 Executive Dir. $326,623 $284,851 2024
Milwaukee Deputy Sheriffs' Association WI$335,311 President $2,500 $2,715 2023
Neank RI$334,575 President $2,182 $2,059 2025
Southern California Association Of CA$337,118 Cfo $81,692 $71,244 2024
International Association Of Fire AZ$333,991 President $12,000 $11,656 2024
United Brotherhood Of Carpenters & TN$337,605 President $440 $455 2025
American Postal Workers Union 2577 NY$337,706 President $56,967 $51,990 2024
Union Independiente De Empleados Telefonicos De P R Inc PR$338,842 Metro Rep $20,877 $20,278 2024
Kenosha Education Association WI$332,371 Executive Director $146,889 $159,511 2023
Retail Wholesale Dc Ufcw MI$340,811 President (P $70,293 $75,442 2023
International Association Of WA$330,334 President $24,391 $22,055 2024
Suffolk County Probation Officers Association Inc NY$329,489 President $6,600 $6,024 2024
International Association Of Heat & NY$328,995 Business Manager/secretary $71,505 $65,258 2024
International Association Of Sheet Metal Air Rail & Transportation CA$328,349 President $12,989 $11,328 2024
Jewish Labor Committee NY$344,292 Executive Director $75,000 $70,469 2023
National Association Of Transportation NJ$323,670 President $20,000 $18,035 2024
Brewster Teachers Association NY$347,711 President $12,300 $10,936 2025
American Postal Workers Union NC$323,454 President $24,593 $26,422 2023
International Association Of Sheet Metal Air Rail & Transportation NY$323,228 President $27,009 $24,649 2024
City Of Madison Employees Assoc WI$322,993 President $8,850 $9,335 2024
Amalgamated Transit Union Local 22 MA$322,399 President $1,282 $1,163 2024
Orange County Managers Association CA$322,370 Executive Dir. $108,944 $95,011 2024
International Association Of Firefighters - Local 732 RI$322,084 President $10,276 $10,246 2023
Brotherhood Of Railroad Signalmen Local 119 NE$321,115 Financial Secretary $8,921 $9,691 2024
81359 Local NY$319,994 President $500 $457 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted17th

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 (Darrell Hussman) 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 163 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,750 is reasonable (approximately the 17th 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.