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PeerBasis
Compensation Comparability Determination

Moosabec Ambulance Service

Executive Director / CEO

EIN 010546698
ME · NTEE E62
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrew Phillips, Executive Director / CEO ($30,550) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$279 total compensation of comparable organizations → $108,039 $30,550
$1,96010th
$9,71425th
$20,592Median
$44,60375th
$64,67190th
$30,550This org · 58th
p10$1,960
p25$9,714
p50$20,592
p75$44,603
p90$64,671
$30,550

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
Penn Mahoning Ambulance AssociationPA $324,791$20,466 990
Flemington Area Emergency MedicalWV $340,570$18,954 990
Cool Branch Volunteer RescueVA $322,030$36,874 990
Conemaugh Valley RegionalPA $315,942$49,085 990
Mobile Surgery InternationalUT $351,788$58,771 990
Relief Association Of The BroomallPA $353,519$1,393 990
Valois Logan & Hector VolunteerNY $307,817$279 990
Union Fire Company & Rescue SquadNJ $306,473$1,181 990
Schleicher County Volunteer EmsTX $357,262$64,656 990
Spokane County Ems & Trauma CouncilWA $302,653$31,716 990
Happy Camp Volunteer Ambulance Service IncCA $361,572$43,438 990
Irvona Volunteer Ambulance ServicesPA $300,056$37,852 990
Eden Emergency Squad IncNY $364,106$13,249 990
Coleman Area Rescue Squad IncWI $365,213$2,023 990
Garretson Community Ambulance CorpSD $295,575$33,263 990
Community Ambulance Service Of NewND $369,679$9,436 990
Center Point Ambulance Service IncIA $292,486$14,719 990
Amelia Emergency Squad IncVA $288,031$929 990
Thompson Falls AmbulanceMT $376,023$9,502 990
Winston County Rescue Squad IncAL $377,638$75,522 990
Hackensack Volunteer AmbulanceNJ $378,804$9,143 990
Boscobel Rescue Squad IncWI $379,805$64,804 990
Greater Northwest Emergency MedicalMN $281,243$108,039 990
Dickeyville Rescue Squad IncWI $281,007$42,675 990
Edward County EmergencyTX $385,084$26,841 990

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 default58th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted60th
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 (Andrew Phillips) 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 60 similarly situated organizations (Same NTEE sector (E62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,550 is reasonable (approximately the 58th 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.