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PeerBasis
Compensation Comparability Determination

Warwick Fire Department

Executive Director / CEO

EIN 141592569
NY · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melissia Stevens, Executive Director / CEO ($2,000) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$206 total compensation of comparable organizations → $39,500 $2,000
$46310th
$61825th
$1,243Median
$3,00075th
$6,05090th
$2,000This org · 65th
p10$463
p25$618
p50$1,243
p75$3,000
p90$6,050
$2,000

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
Wantagh Fire Department NY$249,513 Recording Secretary $6,500 $6,500 2024
United Fire Company No 1 NY$239,248 Financial Se $3,000 $3,000 2024
Gerry Volunteer Fire Department Inc NY$257,078 President $200 $206 2023
Windsor Fire Company Inc NY$258,763 President/captain $1,000 $1,000 2024
Lake Pleasant Volunteer Fire Department NY$230,088 Vice President $3,554 $3,554 2024
Vestal Fire Department Inc NY$229,649 Recording Secretary $1,000 $1,030 2023
Valley Stream Fire Dept Inc NY$261,037 Maint Chairman $2,400 $2,338 2025
Mastic Chemical Company No 1 Inc NY$265,484 Treasurer $1,500 $1,500 2024
Freehold Volunteer Fire Company Inc NY$220,673 President $500 $515 2023
Hope Engine Company Number 1 Of White Plains New York NY$220,265 Treasurer $300 $309 2023
Lake Placid Volunteer Fire NY$270,494 Deputy Secre $2,500 $2,500 2024
Fishers Island Fire Department NY$216,886 Fire Chief $3,000 $3,000 2024
Ausable Forks Fire Department Inc NY$277,098 President $500 $515 2023
Webster Volunteer Fire Department Inc NY$279,416 Treasurer $9,440 $9,719 2023
Canajoharie Volunteer Firefighters Inc NY$281,037 Treasurer $500 $500 2024
Monticello Fire Department Inc NY$206,137 Treasurer $1,200 $1,235 2023
Rye Volunteer Firefighters Inc NY$288,373 Chief/secretary $1,200 $1,200 2024
Mendon Fire Department Inc NY$289,747 President $1,200 $1,235 2023
People's Firehouse Inc NY$195,289 Executive Director $39,500 $39,500 2024
Ae Crandall Hook And Ladder Co Inc NY$193,746 Chief $300 $300 2024
Doyle Volunteer Hose Company NY$192,512 Interim Secretary $2,917 $3,003 2023
East Syracuse Fire Department Inc NY$192,446 Caretaker $1,250 $1,250 2024
Vol & Exempt Firefighters Benevolent Assoc Of Briarcliff Manor Ny NY$192,067 President $3,000 $3,000 2024
Town Of Carlton Fire Company No 1 Inc NY$301,023 President $480 $480 2024
Cronomer Valley Fire Department Inc NY$187,958 Vice Preside $600 $618 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 default65th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted65th

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 (Melissia Stevens) 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 40 similarly situated organizations (Same NTEE sector (M24) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,000 is reasonable (approximately the 65th 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.