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PeerBasis
Compensation Comparability Determination

Cleveland Professional Firefighters

Executive Director / CEO

EIN 911866475
TN · NTEE J40
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jeremiah Million, Executive Director / CEO ($2,600) against every comparable organization that fit the selection criteria — 172 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

172 organizations qualified on sector, size, and geography 172 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $268,318 $2,600
$2,21510th
$5,52125th
$11,822Median
$40,85675th
$83,41090th
$2,600This org · 13th
p10$2,215
p25$5,521
p50$11,822
p75$40,856
p90$83,410
$2,600

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 TN 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
Local 490 Labor-management NH$277,242 Trustee $21,457 $18,849 2024
Northeast Wisconsin Building And WI$274,339 Bus Represen $136,690 $139,820 2023
Pickett-donnelly Lodge No 77 Brotherhood Of Railroad Signalmen VA$274,214 President $1,801 $1,654 2024
United Steelworkers Local Union 00420 NY$272,738 President $68,474 $58,865 2024
International Brotherhood MA$282,808 President $13,031 $10,853 2025
Association Of Commuter Rail Employees CT$285,195 President $759 $697 2023
Springfield Police Benevolent & IL$285,354 President $6,982 $6,723 2023
Iupat District Council No 21 Labor PA$285,672 Union Co-chair Trustee $140,400 $133,200 2024
Fuerza Unida TX$285,708 Head Seamtress $17 $17 2023
Orange County Boces Teachers' NY$286,094 President $5,000 $4,426 2023
Police Assoc Inc - Town Of Greenburgh NY$286,210 President $9,500 $8,408 2023
Smart Lu 555 TN$287,424 President $654 $673 2023
Utah Education Association UT$289,848 Director $45,024 $42,709 2025
Iron Workers Local 60 Education NY$265,020 Business Manager $94,233 $83,401 2023
Bridge And Tunnel Officers Benevolent NY$264,549 President $18,192 $15,639 2024
International Assoc Of Sheet Metal Air Rail & Transportation PA$292,291 President $3,921 $3,720 2024
International Association Of Sheet Metal Air Rail & Transportation NY$262,067 Local Chairman $108,021 $95,605 2023
American Board Of Medicolegal Death Inve MD$293,764 Executive Director $10,000 $8,894 2024
Million Dollar Teacher Project AZ$296,679 Founder And Ceo $72,025 $64,199 2025
Carpenters Local Union No 136 OH$297,889 President $4,002 $4,033 2024
I B E W Local 305 Inc IN$299,080 Director $47,975 $48,131 2024
United Professional Pro Force Of SC$254,622 President $12,848 $12,752 2024
Communications Workers Of America Local 3406 LA$300,766 President $32,587 $34,137 2024
American Train Dispatchers Assoc TX$253,997 Vice General Chairman $42,283 $40,238 2024
North Tucson Firefighters AZ$253,937 President $14,500 $13,267 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted13th

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 (Jeremiah Million) 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 172 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,600 is reasonable (approximately the 13th 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.