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PeerBasis
Compensation Comparability Determination

Spencerport Volunteer Firemens Assoc Inc

Executive Director / CEO

EIN 166144398
NY · NTEE M24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Chris Damon, Executive Director / CEO ($2,000) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$100 total compensation of comparable organizations → $38,367 $2,000
$44010th
$75025th
$1,183Median
$2,91575th
$6,28490th
$2,000This org · 61st
p10$440
p25$750
p50$1,183
p75$2,915
p90$6,284
$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.

OrganizationStateTotal revenueTotal compSource
Eagle Fire Engine & Hose Company No 1 2NY $160,506$100 990
Port Jefferson Volunteer Firemens Benevolent Association IncNY $155,788$750 990
Springs Fire Department IncNY $174,314$2,000 990
Hilton Fire DepartmentNY $151,132$9,689 990
Manhasset-lakeville Fire Department CorpNY $179,932$750 990
Cattaraugus Volunteer Fire Co IncNY $181,531$946 990
Lebanon Valley ProtectiveNY $182,228$1,500 990
Depew Volunteer Fire Department IncNY $182,645$1,166 990
Millbrook Engine Hook & Ladder CoNY $185,671$6,945 990
Cronomer Valley Fire Department IncNY $187,958$600 990
St Paul Blvd Fire Association IncNY $138,653$700 990
Vol & Exempt Firefighters Benevolent Assoc Of Briarcliff Manor NyNY $192,067$2,914 990
East Syracuse Fire Department IncNY $192,446$4,857 990
Doyle Volunteer Hose CompanyNY $192,512$2,917 990
Ae Crandall Hook And Ladder Co IncNY $193,746$291 990
Bethany Volunteer Fire Company IncorporatedNY $135,338$1,166 990
People's Firehouse IncNY $195,289$38,367 990
North Granville Hose Co IncNY $125,087$6,000 990
Monticello Fire Department IncNY $206,137$1,200 990
Deerfield Volunteer Fire Company INY $113,918$1,166 990
Community Fire Co Of Pavilion IncNY $113,359$1,166 990
Fishers Island Fire DepartmentNY $216,886$2,914 990
Hope Engine Company Number 1 Of White Plains New YorkNY $220,265$300 990
Freehold Volunteer Fire Company IncNY $220,673$500 990
Vestal Fire Department IncNY $229,649$1,000 990

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 default61st
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted61st

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 (Chris Damon) 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 28 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 61st 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). 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.