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PeerBasis
Compensation Comparability Determination

Farmingville Fire Dept Benevolent Association

Executive Director / CEO

EIN 116222661
NY · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leonard Turano, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12 total compensation of comparable organizations → $32,725 $5,000
$29610th
$61125th
$1,535Median
$3,76975th
$12,46190th
$5,000This org · 82nd
p10$296
p25$611
p50$1,535
p75$3,769
p90$12,461
$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
Lumberton Fire Company No 1 NJ$103,763 President $2,775 $2,823 2023
Property Owners League Fire Company NJ$103,482 Secretary $225 $222 2024
Marble Rock Community Fire Company Inc IA$103,331 President $10 $12 2024
Tiltonsville Volunteer Fire Department OH$103,257 Fire Chief, Vice President $3,604 $4,349 2023
Oklahoma Civilian Defense Fire Company PA$106,063 Treasurer $600 $682 2023
Goose Rocks Beach Fire Company ME$103,096 President $500 $554 2024
Wilmot Volunteer Fire Company NH$106,384 Chief $500 $511 2024
Reinbeck Farmers Fire Association IA$106,621 President/none $50 $61 2024
Wading River Fire Dept NY$110,167 Secretary $2,100 $2,162 2023
Terryville Fire Department Inc NY$98,159 Treasurer $3,000 $3,089 2023
High Country Fire-rescue AZ$97,954 Fire Chief $19,105 $20,934 2023
Springfield Firemens Relief Assoc MN$111,448 Secretary $1,800 $2,026 2023
Strafford Firemen's Association And VT$97,820 Fire Chief, $2,500 $2,867 2023
Community Fire Co Of Pavilion Inc NY$113,359 Treasurer $1,200 $1,200 2024
Chippewa Township Vfd PA$113,480 President $500 $552 2024
Deerfield Volunteer Fire Company I NY$113,918 Secretary $600 $600 2024
Hop Bottom Hose Company PA$115,849 Secretary $600 $662 2024
Ellendale Fire Department Relief MN$92,855 President $599 $655 2024
Cape May Point Volunteer Fire NJ$117,068 President $9,287 $9,176 2024
Lakeland Volunteer Fire Department MN$91,816 Training Office $213 $239 2023
Dale Borough Fire Company PA$90,459 President $18,888 $21,460 2023
Stonington Volunteer Fire Company PA$90,200 Fire Chief $200 $227 2023
Ramsey Volunteer Fire Department NJ$90,193 President $599 $592 2024
Mount Hope Fire Co No 1 NJ$119,512 President $2,813 $2,779 2024
West Wyoming Vol Hose Co 1 PA$89,790 President, Board Member $2,100 $2,318 2024

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 default82nd
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted82nd

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 (Leonard Turano) 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 65 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 82nd 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.