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PeerBasis
Compensation Comparability Determination

Firefighters United For Safety Ethics And Ecology

Executive Director / CEO

EIN 201094311
OR · NTEE M24
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Timothy Ingalsbee, Executive Director / CEO ($95,791) against every comparable organization that fit the selection criteria — 191 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Timothy Ingalsbee — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

191 organizations qualified on sector, size, and geography 191 within the band form the benchmarked peer set.

Distribution of comparable compensation

$28 total compensation of comparable organizations → $149,683 $95,791
$50110th
$1,44325th
$4,682Median
$17,11775th
$39,93190th
$95,791This org · 98th
p10$501
p25$1,443
p50$4,682
p75$17,117
p90$39,931
$95,791

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 OR 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
Bower Hill Volunteer Fire Dept PA$318,223 Trustee $1,643 $1,817 2023
Kings Park Fire Department Inc NY$318,169 Secretary $6,000 $5,838 2024
Belle Plaine Fire Department MN$317,279 President $600 $638 2024
Potsdam Volunteer Fire Department NY$316,461 Warden $300 $284 2025
Huntington Manor Volunteer Fire NY$327,323 Chief $1,800 $1,751 2024
Gatesville Fire Department Inc TX$328,720 Fire Chief $50,871 $54,796 2024
Cooleemee Volunteer Fire Department NC$314,024 President $15,911 $17,703 2024
Guilford Volunteer Fire Department VT$329,439 President $7,821 $8,258 2025
Jay Volunteer Fire Department Inc FL$329,745 President $3,600 $3,642 2024
Lone Hickory Vol Fire Dept Inc NC$329,933 Treas. $1,800 $2,003 2024
East Mead Volunteer Fire Company No 1 PA$312,458 Manager Of Operations $38,675 $42,757 2023
Savannah Volunteer Fire Company OH$312,384 Chief $16,020 $18,271 2024
Clintonville Volunteer Fire PA$311,761 Treasurer $3,000 $3,317 2023
The Voluntown Volunteer Fire Company CT$311,097 President $12,448 $12,568 2024
Courtney Volunteer Fire Dept Inc NC$332,240 Chief $31,185 $35,723 2023
Southwest Ranches Volunteer Fire Rescue Inc FL$310,895 President Fire Chief $19,800 $20,030 2024
Mountain View Volunteer Fire NC$310,079 Chief $1,186 $1,285 2025
State Firemens And Fire Marshals TX$309,675 Exec Director $16,807 $18,638 2023
Thetford Volunteer Fire Department VT$333,849 Fire Chief $35,000 $39,055 2023
Windsor Volunteer Fire Department Inc FL$334,716 Chief $26,000 $26,301 2024
Amity Community Volunteer Fire IN$308,429 Board Member $1,950 $2,214 2024
Prichard Volunteer Fire Department WV$308,090 Fire Chief $33,265 $39,931 2023
Devils Lake Volunteer Fire Dept ND$307,857 Secretary $1,200 $1,418 2024
Fountain Rural Fire Association Inc NC$306,965 President $156 $179 2023
Raymond Harvel Area Ambulance Service IL$337,005 Bookkeeper $1,800 $1,906 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default98th
Total compensation (D + F), as reported (no adjustments)99th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted97th

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 (Timothy Ingalsbee) 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 10, 2026, comparing compensation against 191 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $95,791 is reasonable (approximately the 98th 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 10, 2026.