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PeerBasis
Compensation Comparability Determination

Oakdale Fire Company Inc

Executive Director / CEO

EIN 060987699
CT · NTEE M24
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Raymond Occhialini, Executive Director / CEO ($4,760) against every comparable organization that fit the selection criteria — 196 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Raymond Occhialini — reported title “ASST DEPUTY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

196 organizations qualified on sector, size, and geography 196 within the band form the benchmarked peer set.

Distribution of comparable compensation

$149 total compensation of comparable organizations → $140,641 $4,760
$73510th
$2,20625th
$6,687Median
$20,91575th
$51,44590th
$4,760This org · 39th
p10$735
p25$2,206
p50$6,687
p75$20,915
p90$51,445
$4,760

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 CT 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
Swedesburg Volunteer Fire Company PA$427,580 Board Member $18,740 $21,063 2023
White Springs Fire Association Inc NY$427,043 Treasurer $9,100 $9,002 2024
Creedmoor Volunteer Fire Department NC$426,446 Assistant Fire Chief $8,400 $9,783 2023
Somerton Volunteer Fire Company OH$429,145 Chief $1,846 $2,204 2023
Stroud Township Volunteer Fire PA$429,485 Treasurer $2,400 $2,621 2024
Spring Valley Area Emergency Services Corp WI$431,430 Fire Chief $4,000 $4,573 2024
Western Salisbury Volunteer Fire Company PA$432,068 Fire Chief $1,800 $1,966 2024
Little River Fire Department Inc NC$422,636 Vice President $5,369 $6,253 2023
Lowell Volunteer Fire Dept NC$433,397 Fire Chief $22,921 $25,927 2024
Pulaski Tri County Fire Department WI$421,774 Chief $17,726 $20,865 2023
Elizabeth Volunteer Fire Department IN$434,627 Clerk $20,336 $24,172 2023
Paxtonia Fire Company PA$434,688 President $12,000 $13,101 2024
The Saint James Fire Department Incorporated NY$420,150 Treasurer $13,277 $13,134 2024
Merrick Volunteer Fire Department Inc NY$417,894 Secretary $2,000 $2,037 2023
Shoemakersville Fire Company No 1 PA$416,935 President $15,062 $16,444 2024
Pittsford Volunteer Fire NY$416,878 Chief $2,065 $2,043 2024
Ronda Community Vol Fire Dept Inc NC$442,014 Member $7,800 $8,823 2024
Fire Family Foundation CA$411,372 Chariman $36,974 $34,952 2024
West Chester Volunteer Firemans PA$446,136 President $5,850 $6,387 2024
Tyler County Emergency Squad Unit 1 WV$407,095 President $677 $826 2023
Goodwill Fire Co No 1 Of York Twp PA$448,641 Co-treasurer $3,206 $3,500 2024
Wilderness Volunteer Fire Department Inc WV$448,811 Chairman $10,932 $13,341 2023
Lodi Volunteer Ambulance Rescue Squad Inc NJ$449,326 Secretary $6,200 $6,239 2023
Leaksville Volunteer Fire Dept NC$402,463 Secretary $40,636 $47,324 2023
Moon Twp Volunteer Fire Co PA$401,749 Treasurer $4,150 $4,531 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT cost of living and 2025 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 CT 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 default39th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted38th

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 (Raymond Occhialini) 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 196 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,760 is reasonable (approximately the 39th 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.