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PeerBasis
Compensation Comparability Determination

Wilmot Volunteer Fire Company

Executive Director / CEO

EIN 020375525
NH · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samuel Clarke, Executive Director / CEO ($500) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Samuel Clarke — reported title “CHIEF”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12 total compensation of comparable organizations → $32,025 $500
$29010th
$61725th
$1,671Median
$4,25575th
$12,46390th
$500This org · 14th
p10$290
p25$617
p50$1,671
p75$4,255
p90$12,463
$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 NH 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
Reinbeck Farmers Fire Association IA$106,621 President/none $50 $59 2024
Oklahoma Civilian Defense Fire Company PA$106,063 Treasurer $600 $667 2023
Farmingville Fire Dept Benevolent Association NY$104,658 Treasurer $5,000 $4,893 2024
Lumberton Fire Company No 1 NJ$103,763 President $2,775 $2,763 2023
Property Owners League Fire Company NJ$103,482 Secretary $225 $218 2024
Marble Rock Community Fire Company Inc IA$103,331 President $10 $12 2024
Tiltonsville Volunteer Fire Department OH$103,257 Fire Chief, Vice President $3,604 $4,256 2023
Goose Rocks Beach Fire Company ME$103,096 President $500 $542 2024
Wading River Fire Dept NY$110,167 Secretary $2,100 $2,116 2023
Springfield Firemens Relief Assoc MN$111,448 Secretary $1,800 $1,983 2023
Community Fire Co Of Pavilion Inc NY$113,359 Treasurer $1,200 $1,174 2024
Chippewa Township Vfd PA$113,480 President $500 $540 2024
Deerfield Volunteer Fire Company I NY$113,918 Secretary $600 $587 2024
Terryville Fire Department Inc NY$98,159 Treasurer $3,000 $3,023 2023
High Country Fire-rescue AZ$97,954 Fire Chief $19,105 $20,486 2023
Strafford Firemen's Association And VT$97,820 Fire Chief, $2,500 $2,806 2023
Hop Bottom Hose Company PA$115,849 Secretary $600 $648 2024
Cape May Point Volunteer Fire NJ$117,068 President $9,287 $8,980 2024
Mount Hope Fire Co No 1 NJ$119,512 President $2,813 $2,720 2024
Ellendale Fire Department Relief MN$92,855 President $599 $641 2024
Matamoras Fire Department PA$120,456 Secretary $350 $389 2023
Lakeland Volunteer Fire Department MN$91,816 Training Office $213 $234 2023
Ramtown-howell Fire Co No2 NJ$121,255 President $300 $290 2024
Dale Borough Fire Company PA$90,459 President $18,888 $21,002 2023
Stonington Volunteer Fire Company PA$90,200 Fire Chief $200 $222 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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 default14th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted14th

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 (Samuel Clarke) 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 64 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $500 is reasonable (approximately the 14th 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.