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PeerBasis
Compensation Comparability Determination

Orr's & Bailey Islands Fire Department

Executive Director / CEO

EIN 010421974
ME · NTEE M24Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Benjamin A Wallace Jr, Executive Director / CEO ($6,749) against every comparable organization that fit the selection criteria — 185 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

185 organizations qualified on sector, size, and geography 185 within the band form the benchmarked peer set.

Distribution of comparable compensation

$147 total compensation of comparable organizations → $205,307 $6,749
$1,09510th
$2,11025th
$6,554Median
$22,63775th
$49,65290th
$6,749This org · 50th
p10$1,095
p25$2,110
p50$6,554
p75$22,637
p90$49,652
$6,749

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 ME cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
New Jersey Crime Victim Law Center IncNJ $367,377$102,315 990
Lanes Creek Volunteer Fire Department IncNC $367,820$8,860 990
Conneaut Lake Volunteer FirePA $368,647$3,364 990
Ridgecrest Volunteer Fire Dept IncNC $368,905$9,598 990
Delhi Volunteer Fire Department IncLA $371,331$50,043 990
Darien Center Chemical Fire Company IncNY $374,264$5,574 990
Bay Shore Fire DepartmentNY $374,451$4,512 990
Safe Ride Foundation IncMD $358,647$36,065 990
Haysi Rescue SquadVA $376,683$26,845 990
Tri-county Firesafe Working GroupMT $358,014$49,206 990
Horicon Fire Department IncNY $357,249$1,393 990
East Rivanna Vol Fire Company IncVA $357,056$4,400 990
Northampton Township Volunteer Fire Relief AssociationPA $378,327$2,266 990
Huntingdon Valley Fire CoPA $356,660$5,975 990
Mcmechen Volunteer Fire DepartmentWV $378,943$16,350 990
Blossom Fire Company IncNY $356,244$557 990
Cedar Grove Fire Department IncNC $379,270$69,222 990
Cridersville Volunteer Fire DepartmOH $355,850$15,940 990
Mowbray Volunteer Fire Department IncTN $380,760$39,118 990
New Auburn Area Fire Department IncWI $353,312$5,215 990
Olanta Rural Fire Department IncSC $353,299$76,979 990
Deep Branch Volunteer Fire Department IncNC $382,825$6,542 990
Ronkonkoma Fire Department IncNY $351,973$1,083 990
Wolfhurst Central Volunteer FireOH $351,885$45,882 990
Derry Twp Vol Fire Dept Of BradenvillePA $383,797$498 990

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 ME 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 default50th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted50th

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 A Wallace Jr) 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 185 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,749 is reasonable (approximately the 50th 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). 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.