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PeerBasis
Compensation Comparability Determination

Bay Shore Fire Department

Executive Director / CEO

EIN 113083430
NY · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Roy Ekelund Jr, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$206 total compensation of comparable organizations → $13,277 $5,000
$49010th
$68825th
$1,522Median
$4,79575th
$7,63990th
$5,000This org · 73rd
p10$490
p25$688
p50$1,522
p75$4,795
p90$7,639
$5,000

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 NY 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
Darien Center Chemical Fire Company Inc NY$374,264 Treasurer $6,000 $6,177 2023
Horicon Fire Department Inc NY$357,249 Chief $1,500 $1,544 2023
Blossom Fire Company Inc NY$356,244 President $599 $617 2023
Ronkonkoma Fire Department Inc NY$351,973 Treasurer $1,200 $1,200 2024
Old Forge Volunteer Fire Department Inc NY$348,275 Secretary Treasurer $5,400 $5,560 2023
Pittsford Volunteer Fire NY$416,878 Chief $2,065 $2,065 2024
Merrick Volunteer Fire Department Inc NY$417,894 Secretary $2,000 $2,059 2023
The Saint James Fire Department Incorporated NY$420,150 Treasurer $13,277 $13,277 2024
Huntington Manor Volunteer Fire NY$327,323 Chief $1,800 $1,800 2024
White Springs Fire Association Inc NY$427,043 Treasurer $9,100 $9,100 2024
Kings Park Fire Department Inc NY$318,169 Secretary $6,000 $6,000 2024
Potsdam Volunteer Fire Department NY$316,461 Warden $300 $292 2025
Clarendon Fire Company Inc NY$301,735 President $500 $500 2024
Town Of Carlton Fire Company No 1 Inc NY$301,023 President $480 $480 2024
Mendon Fire Department Inc NY$289,747 President $1,200 $1,235 2023
Rye Volunteer Firefighters Inc NY$288,373 Chief/secretary $1,200 $1,200 2024
Stafford Fire Department Inc NY$464,010 Secretary $900 $900 2024
Canajoharie Volunteer Firefighters Inc NY$281,037 Treasurer $500 $500 2024
Webster Volunteer Fire Department Inc NY$279,416 Treasurer $9,440 $9,719 2023
Ausable Forks Fire Department Inc NY$277,098 President $500 $515 2023
Lake Placid Volunteer Fire NY$270,494 Deputy Secre $2,500 $2,500 2024
Mastic Chemical Company No 1 Inc NY$265,484 Treasurer $1,500 $1,500 2024
Valley Stream Fire Dept Inc NY$261,037 Maint Chairman $2,400 $2,338 2025
Windsor Fire Company Inc NY$258,763 President/captain $1,000 $1,000 2024
Gerry Volunteer Fire Department Inc NY$257,078 President $200 $206 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default73rd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted73rd

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 (Roy Ekelund Jr) 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 26 similarly situated organizations (Same NTEE sector (M24) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 73rd 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.