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PeerBasis
Compensation Comparability Determination

North Tucson Firefighters

Executive Director / CEO

EIN 860911130
AZ · NTEE J40
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Benjamin Jones, Executive Director / CEO ($14,500) against every comparable organization that fit the selection criteria — 165 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

165 organizations qualified on sector, size, and geography 165 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $293,265 $14,500
$2,23410th
$5,44525th
$12,000Median
$31,77575th
$82,55890th
$14,500This org · 57th
p10$2,234
p25$5,445
p50$12,000
p75$31,775
p90$82,558
$14,500

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
American Train Dispatchers Assoc TX$253,997 Vice General Chairman $42,283 $43,980 2024
International Alliance Of Theatrical Stage Employe LA$253,761 Business Agent $53,980 $61,805 2024
United Professional Pro Force Of SC$254,622 President $12,848 $13,937 2024
International Union Uaw Local 2377 CT$252,512 President $5,000 $5,019 2023
Utility Workers United Association PA$252,237 Executive Bo $2,466 $2,557 2024
Edinburg American Federation Of Teachers TX$250,981 President $19,200 $19,456 2025
Local Union No 900 Iatse And AL$248,404 President $252 $283 2024
American Postal Workers Union Il IL$247,856 President $11,686 $11,946 2024
Sheet Metal Morkers Local 202 MO$247,758 President/business Mgr $65,082 $73,792 2023
Cheektowaga Central Teachers Association Benefit Trust NY$247,737 Fund Advisor $3,500 $3,204 2025
Local Union 1483 Of The International NE$247,702 President $11,758 $13,538 2023
Essex County Correctional Officers MA$247,319 President $3,250 $3,037 2024
Smith Steel Workers' Directly Affiliated WI$246,381 Trustee $26,540 $28,821 2024
International Association Of Sheet Metal Air Rail & Transportation NY$262,067 Local Chairman $108,021 $104,494 2023
American Federation Of Teachers MN$244,040 President $82,437 $82,516 2025
Intl Brotherhood Of Boilermaker Mpbp CA$243,849 President $7,598 $6,822 2024
Bridge And Tunnel Officers Benevolent NY$264,549 President $18,192 $17,093 2024
Brass City Local Cacp Inc CT$243,248 President $11,811 $11,855 2023
International Association Of Sheet Metal Air Rail & Transportation 0023td CA$243,029 President $5,696 $5,114 2024
Iron Workers Local 60 Education NY$265,020 Business Manager $94,233 $91,155 2023
Protective Service Officers United MD$242,695 President $18,969 $18,440 2024
International Association Of Machinists & Aerospace Workers IL$242,334 President $4,650 $4,753 2024
Local No 1560 Amalgamated Transit Union LA$242,327 President $22,245 $25,470 2024
American Postal Workers Union PA$242,172 President $7,250 $7,518 2024
Brotherhood Of Railroad Signalmen NM$241,426 President $2,426 $2,794 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 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 default57th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted57th

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 (Benjamin Jones) 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 165 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,500 is reasonable (approximately the 57th 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.