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PeerBasis
Compensation Comparability Determination

International Association Of Firefighters - Local 732

Executive Director / CEO

EIN 056015934
RI · NTEE J40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Scott Smith, Executive Director / CEO ($10,276) against every comparable organization that fit the selection criteria — 166 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Scott Smith — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

166 organizations qualified on sector, size, and geography 166 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $285,696 $10,276
$1,88710th
$5,16425th
$15,364Median
$62,06075th
$92,64190th
$10,276This org · 40th
p10$1,887
p25$5,164
p50$15,364
p75$62,060
p90$92,641
$10,276

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 RI 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
Orange County Managers Association CA$322,370 Executive Dir. $108,944 $95,293 2024
Amalgamated Transit Union Local 22 MA$322,399 President $1,282 $1,167 2024
City Of Madison Employees Assoc WI$322,993 President $8,850 $9,362 2024
Brotherhood Of Railroad Signalmen Local 119 NE$321,115 Financial Secretary $8,921 $9,719 2024
International Association Of Sheet Metal Air Rail & Transportation NY$323,228 President $27,009 $24,722 2024
American Postal Workers Union NC$323,454 President $24,593 $26,501 2023
National Association Of Transportation NJ$323,670 President $20,000 $18,088 2024
81359 Local NY$319,994 President $500 $458 2024
International Association Of Sheet Metal Air Rail & Transportation CA$328,349 President $12,989 $11,361 2024
International Association Of Heat & NY$328,995 Business Manager/secretary $71,505 $65,452 2024
Suffolk County Probation Officers Association Inc NY$329,489 President $6,600 $6,042 2024
International Association Of WA$330,334 President $24,391 $22,120 2024
Millwrights Local 219 DE$313,549 Warden $1,045 $1,036 2024
Salt Lake Valley Law Enforcement UT$312,587 Executive Director $6,000 $6,061 2025
Kenosha Education Association WI$332,371 Executive Director $146,889 $159,984 2023
International Association Of Fire AZ$333,991 President $12,000 $11,691 2024
Turlock Emergency Medical Services CA$309,825 President $25,502 $22,306 2024
Neank RI$334,575 President $2,182 $2,065 2025
Norwin Education Association PA$309,021 Officer Listing $22,583 $22,812 2024
Milwaukee Deputy Sheriffs' Association WI$335,311 President $2,500 $2,723 2023
United Automotive Sales And Service NY$308,722 President $97,027 $88,813 2024
Nurse Alliance Of Seiu California CA$335,501 Executive Dir. $326,623 $285,696 2024
Tucson Police Officers Association AZ$335,622 President $3,750 $3,761 2023
Utility Workers Union Of America MO$308,125 President $14,464 $15,518 2024
Sharon Teachers Association Incorporated MA$307,810 Pr And R Chair $2,500 $2,343 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to RI 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 RI 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 default40th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted39th

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 (Scott Smith) 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 166 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,276 is reasonable (approximately the 40th 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.