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PeerBasis
Compensation Comparability Determination

Valois Logan & Hector Volunteer

Executive Director / CEO

EIN 156024523
NY · NTEE E62Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mike Hicks, Executive Director / CEO ($300) against every comparable organization that fit the selection criteria — 55 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mike Hicks — reported title “FIRE CHIEF”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

55 organizations qualified on sector, size, and geography 55 within the band form the benchmarked peer set.

Distribution of comparable compensation

$420 total compensation of comparable organizations → $116,287 $300
$1,41910th
$7,56225th
$20,401Median
$46,34475th
$68,90390th
$300This org · 0th
p10$1,419
p25$7,562
p50$20,401
p75$46,344
p90$68,903
$300

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
Union Fire Company & Rescue Squad NJ$306,473 Fire Chief $1,325 $1,272 2024
Spokane County Ems & Trauma Council WA$302,653 Office Administrator $35,472 $34,137 2024
Irvona Volunteer Ambulance Services PA$300,056 Treasurer $38,008 $40,742 2024
Conemaugh Valley Regional PA$315,942 President $49,287 $52,832 2024
Garretson Community Ambulance Corp SD$295,575 President $24,439 $28,992 2024
Cool Branch Volunteer Rescue VA$322,030 Captian $37,144 $39,689 2023
Center Point Ambulance Service Inc IA$292,486 President $12,442 $15,076 2023
Penn Mahoning Ambulance Association PA$324,791 President $2,508 $2,768 2023
Amelia Emergency Squad Inc VA$288,031 Member At La $963 $999 2024
Moosabec Ambulance Service ME$331,398 Chief $30,550 $32,883 2024
Greater Northwest Emergency Medical MN$281,243 Executive Di $109,485 $116,287 2024
Dickeyville Rescue Squad Inc WI$281,007 President $42,000 $45,933 2025
Flemington Area Emergency Medical WV$340,570 Chief $17,529 $20,401 2024
Buncombe County Rescue Squad NC$270,094 Chief $19,600 $21,769 2024
Orbisonia Rockhill Emergency Medical Service PA$265,620 Secretary $40,819 $43,755 2024
Mobile Surgery International UT$351,788 President $57,500 $63,257 2024
Cavalier Hook And Ladder Society ND$262,507 Treasurer/gaming Manager $21,000 $25,503 2023
Fox Township Ambulance Association Inc PA$262,402 Manager $13,050 $13,989 2024
Relief Association Of The Broomall PA$353,519 President $922 $989 2024
Tionesta Ambulance Service Inc PA$260,800 Director $48,297 $51,770 2024
Stanley Civil Defense Rescue NC$258,898 1st Sergeant $18,200 $20,214 2024
Schleicher County Volunteer Ems TX$357,262 Comptroller $64,723 $69,592 2024
Millerstown Ambulance League PA$255,842 Treasurer $9,585 $10,578 2023
Bergenfield Volunteer Ambulance Corp Inc NJ$254,463 Deputy Chief $15,503 $14,878 2024
Happy Camp Volunteer Ambulance Service Inc CA$361,572 Ems Manager $48,927 $46,754 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 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 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted2nd
All sources (D + E + F), adjusted0th

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 (Mike Hicks) 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 55 similarly situated organizations (Same NTEE sector (E62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $300 is reasonable (approximately the 0th 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.