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PeerBasis
Compensation Comparability Determination

Kendall Fire Department Inc

Executive Director / CEO

EIN 161088252
NY · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Paul Jennings, Executive Director / CEO ($1,000) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Paul Jennings — 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

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12 total compensation of comparable organizations → $40,645 $1,000
$25610th
$58125th
$1,135Median
$3,10775th
$12,24490th
$1,000This org · 46th
p10$256
p25$581
p50$1,135
p75$3,107
p90$12,244
$1,000

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
River Vale Volunteer Fire Dept Assoc Inc NJ$89,488 Treasurer $4,400 $4,347 2024
West Wyoming Vol Hose Co 1 PA$89,790 President, Board Member $2,100 $2,318 2024
Ramsey Volunteer Fire Department NJ$90,193 President $599 $592 2024
Stonington Volunteer Fire Company PA$90,200 Fire Chief $200 $227 2023
Dale Borough Fire Company PA$90,459 President $18,888 $21,460 2023
Monterey Firefighters Community CA$84,620 Ceo $3,000 $2,867 2024
Trafford Fire Company 1 PA$84,553 President/ch $595 $677 2023
Lakeland Volunteer Fire Department MN$91,816 Training Office $213 $239 2023
Ellendale Fire Department Relief MN$92,855 President $599 $655 2024
Good Will Fire Department Inc NY$80,576 Secretary $1,500 $1,500 2024
Somers Volunteer Fire Departmen Inc NY$79,825 President $1,000 $1,000 2024
Sidney Fire Department Inc NY$78,010 Treasurer $950 $978 2023
Strafford Firemen's Association And VT$97,820 Fire Chief, $2,500 $2,867 2023
High Country Fire-rescue AZ$97,954 Fire Chief $19,105 $20,934 2023
Terryville Fire Department Inc NY$98,159 Treasurer $3,000 $3,089 2023
Maynard Fire Relief Association MN$74,904 Vice Preside $4,000 $4,374 2024
Phoenix Fire Engine Company No 2 PA$72,444 Recording Se $500 $568 2023
The Vanlue Fire Department Inc OH$72,436 Chief $1,500 $1,758 2024
Goose Rocks Beach Fire Company ME$103,096 President $500 $554 2024
Tiltonsville Volunteer Fire Department OH$103,257 Fire Chief, Vice President $3,604 $4,349 2023
Marble Rock Community Fire Company Inc IA$103,331 President $10 $12 2024
Property Owners League Fire Company NJ$103,482 Secretary $225 $222 2024
Lumberton Fire Company No 1 NJ$103,763 President $2,775 $2,823 2023
Farmingville Fire Dept Benevolent Association NY$104,658 Treasurer $5,000 $5,000 2024
Peel Fire Protection District AR$70,765 Fire Chief $1,200 $1,493 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 default46th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted46th

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 (Paul Jennings) 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 54 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,000 is reasonable (approximately the 46th 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.