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PeerBasis
Compensation Comparability Determination

Phelps Ambulance Inc

Executive Director / CEO

EIN 201321365
NY · NTEE M99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matt Dunphy, Executive Director / CEO ($48,704) against every comparable organization that fit the selection criteria — 337 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matt Dunphy — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

337 organizations qualified on sector, size, and geography 337 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8 total compensation of comparable organizations → $256,432 $48,704
$69110th
$2,42825th
$13,031Median
$53,98975th
$86,48490th
$48,704This org · 74th
p10$691
p25$2,428
p50$13,031
p75$53,989
p90$86,484
$48,704

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
International Assoc Of Fire Fighte CT$302,461 Board Member $7,000 $7,055 2024
Three Oaks Emergency Vehicle Association MI$303,482 Administrator/director $82,286 $91,294 2024
Sellersburg Vol Fire Dept IN$303,586 Board Member $65,943 $74,749 2024
Clarendon Fire Company Inc NY$301,735 President $500 $486 2024
Institute For Safer Trucking DC$303,964 Co Chair $96,923 $91,423 2024
Safe Kids Utah UT$301,305 Secretary/coordinator $90,178 $102,138 2023
Town Of Carlton Fire Company No 1 Inc NY$301,023 President $480 $466 2024
C B S Fire Association IA$304,432 Treasurer $285 $336 2024
Penderlea Fire Department NC$300,834 Assistant Chief $175 $194 2024
Bikemore Inc MD$300,750 Executive Director $86,000 $86,425 2024
Morrisvale Volunteer Fire Department Inc WV$304,798 Treasurer $6,000 $6,803 2025
Factoryville Fire Company PA$299,732 Treasurer $3,600 $3,973 2023
Little Snake River Valley Ambulance WY$299,462 President $23,082 $26,568 2024
Watford City Volunteer Fire Dept ND$299,429 Chief $10,892 $13,228 2023
Eldridge Volunteer Fire Co Inc IA$306,212 President $2,140 $2,519 2024
Fountain Rural Fire Association Inc NC$306,965 President $156 $178 2023
District 2 Hospital Preparedness IN$298,080 Readiness And Response Coordinator $82,091 $93,054 2024
Primos-secane-westbrook Park Fire PA$297,704 President $17,640 $18,909 2024
Devils Lake Volunteer Fire Dept ND$307,857 Secretary $1,200 $1,416 2024
Prichard Volunteer Fire Department WV$308,090 Fire Chief $33,265 $39,859 2023
Alaska Dive Search Rescue And AK$297,295 Treasurer $8 $8 2024
Collaborating Agencies CA$308,270 Executive Dir. $72,000 $68,803 2023
Amity Community Volunteer Fire IN$308,429 Board Member $1,950 $2,210 2024
National Emergency Responders Assistance OK$296,587 Executive Dir. $39,000 $47,524 2023
State Firemens And Fire Marshals TX$309,675 Exec Director $16,807 $18,605 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 default74th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted71st

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 (Matt Dunphy) 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 337 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,704 is reasonable (approximately the 74th 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.