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PeerBasis
Compensation Comparability Determination

Thetford Volunteer Fire Department

Executive Director / CEO

EIN 030215707
VT · NTEE M24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Chad Whitcomb, Executive Director / CEO ($35,000) against every comparable organization that fit the selection criteria — 186 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Chad Whitcomb — reported title “Fire Chief”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

186 organizations qualified on sector, size, and geography 186 within the band form the benchmarked peer set.

Distribution of comparable compensation

$25 total compensation of comparable organizations → $134,141 $35,000
$51010th
$1,37025th
$4,346Median
$16,21975th
$38,05990th
$35,000This org · 88th
p10$510
p25$1,370
p50$4,346
p75$16,219
p90$38,059
$35,000

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 VT 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
Windsor Volunteer Fire Department Inc FL$334,716 Chief $26,000 $23,570 2024
Courtney Volunteer Fire Dept Inc NC$332,240 Chief $31,185 $32,014 2023
Raymond Harvel Area Ambulance Service IL$337,005 Bookkeeper $1,800 $1,707 2024
Lone Hickory Vol Fire Dept Inc NC$329,933 Treas. $1,800 $1,794 2024
Jay Volunteer Fire Department Inc FL$329,745 President $3,600 $3,264 2024
Guilford Volunteer Fire Department VT$329,439 President $7,821 $7,401 2025
Gatesville Fire Department Inc TX$328,720 Fire Chief $50,871 $49,107 2024
Huntington Manor Volunteer Fire NY$327,323 Chief $1,800 $1,569 2024
National Fire Safety Council Inc MI$340,835 President/di $94,753 $94,380 2024
Invincible Fire Company Inc OH$340,930 Treasurer $3,250 $3,322 2024
Pocono Mountain Volunteer Fire Company PA$341,708 Fire Chief $1,500 $1,486 2023
Drewry Volunteer Fire Department NC$344,348 Captain $9,165 $9,139 2024
West Greenwich Volunteer Fire RI$345,252 President $4,012 $3,616 2025
Firefighters United For Safety Ethics And Ecology OR$321,631 Executive Director $95,791 $85,845 2024
Volunteer Fire Company Of Mt Lebanon Inc PA$346,736 President $666 $641 2024
Mineral Springs Volunteer Fire & NC$347,220 Chief $21,938 $21,875 2024
Old Forge Volunteer Fire Department Inc NY$348,275 Secretary Treasurer $5,400 $4,848 2023
Bower Hill Volunteer Fire Dept PA$318,223 Trustee $1,643 $1,628 2023
William R Davie Volunteer Fire Dept NC$349,487 Chief $71,374 $69,333 2025
Kings Park Fire Department Inc NY$318,169 Secretary $6,000 $5,232 2024
Belle Plaine Fire Department MN$317,279 President $600 $572 2024
Potsdam Volunteer Fire Department NY$316,461 Warden $300 $255 2025
Wolfhurst Central Volunteer Fire OH$351,885 President $12,906 $13,191 2024
Ronkonkoma Fire Department Inc NY$351,973 Treasurer $1,200 $1,047 2024
Olanta Rural Fire Department Inc SC$353,299 Chief $75,842 $74,385 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT cost of living and 2023 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 VT 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 default88th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted87th

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 (Chad Whitcomb) 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 186 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,000 is reasonable (approximately the 88th 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.