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PeerBasis
Compensation Comparability Determination

Beecher Falls Volunteer Fire Dept Inc

Executive Director / CEO

EIN 030260070
VT · NTEE M24Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steven Young, Executive Director / CEO ($5,396) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$95 total compensation of comparable organizations → $35,444 $5,396
$21910th
$50125th
$865Median
$2,69875th
$12,39890th
$5,396This org · 86th
p10$219
p25$501
p50$865
p75$2,698
p90$12,398
$5,396

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
Nvfc 21st Century Fund DC$66,162 Chief Executive Officer $23,829 $20,179 2024
Ghent Firemen's Relief Association MN$66,359 President $100 $95 2024
Washington Fire Company No 2 Inc IN$63,832 Secy-treas $480 $503 2023
River Vale Volunteer Ambulance Corps Inc NJ$63,498 President $540 $466 2024
Dawson Firemen's Benefit MN$62,683 Trustee $37,170 $35,444 2024
Firemens Protective Association CT$61,547 Treasurer $3,000 $2,714 2024
Central Lakes Community Organization And MN$61,523 Treasurer $900 $858 2024
Greenwood Lake Volunteer Fire NY$60,771 Secretary $599 $523 2024
Peel Fire Protection District AR$70,765 Fire Chief $1,200 $1,302 2024
Kenyon Fire Relief Association MN$59,974 Treasurer $550 $540 2023
The Vanlue Fire Department Inc OH$72,436 Chief $1,500 $1,533 2024
Phoenix Fire Engine Company No 2 PA$72,444 Recording Se $500 $495 2023
Brooktondale Volunteer Fire Co Inc NY$57,882 President $300 $269 2023
Maynard Fire Relief Association MN$74,904 Vice Preside $4,000 $3,814 2024
Watkins Fireman's Relief Association MN$54,967 President $300 $286 2024
Thornwood Fire Co No 1 NY$54,202 President $200 $180 2023
Sidney Fire Department Inc NY$78,010 Treasurer $950 $853 2023
Mission Township Fire Fighters Reli MN$52,600 President $240 $229 2024
Somers Volunteer Fire Departmen Inc NY$79,825 President $1,000 $872 2024
Winona Volunteer Fire Department MO$51,147 President $830 $848 2024
Yorkshire Volunteer Fire Department VA$50,952 Treasurer $4,200 $4,029 2023
Good Will Fire Department Inc NY$80,576 Secretary $1,500 $1,308 2024
Trafford Fire Company 1 PA$84,553 President/ch $595 $590 2023
Schroon Lake Volunteer Fire Department Inc NY$46,502 Secretary/treasurer $7,500 $6,540 2024
Monterey Firefighters Community CA$84,620 Ceo $3,000 $2,500 2024

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 default86th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted86th

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 (Steven Young) 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 36 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,396 is reasonable (approximately the 86th 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.