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PeerBasis
Compensation Comparability Determination

West Middlesex Volunteer Fire Department

Executive Director / CEO

EIN 204527966
PA · NTEE P60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tammy Garrett, Executive Director / CEO ($599) against every comparable organization that fit the selection criteria — 17 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: Tammy Garrett — reported title “SECRETARY/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

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,125 total compensation of comparable organizations → $169,475 $599
$11,02410th
$20,10725th
$26,161Median
$35,98675th
$46,97890th
$599This org · 0th
p10$11,024
p25$20,107
p50$26,161
p75$35,986
p90$46,978
$599

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 PA 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
Hagen Center MN$75,642 President $11,600 $11,164 2024
40 West Assistance & Referral Center Inc MD$74,929 Center Director $22,500 $20,488 2024
Community Hope Inc MT$77,641 Director $34,275 $35,986 2024
Alterra Mountain Company CO$69,315 Foundation Director (Thru 6/24) $181,460 $169,475 2024
Schuyler Ministerial Association NE$67,286 Director $20,200 $21,161 2024
Eagles Nest Foundation WA$86,597 Director $30,000 $26,161 2024
Military Families United - Michigan MI$64,420 Treasurer $20,000 $20,107 2024
Helping Hands Of Potsdam Inc NY$90,906 Executive Di $25,910 $22,805 2024
Izzys Angels Inc MD$60,824 Executive Director $52,000 $48,750 2023
Help By Phone Ltd MD$57,470 Treasurer $10,800 $10,125 2023
The Sandbox Group Inc NC$97,621 President $44,200 $45,797 2023
Helping Hands Of Franklin County VA$99,715 Exec Director $11,500 $10,815 2024
Norman Care Association Vans OK$100,923 Driver $25,000 $26,813 2024
United We Serve TX$108,100 Ceo/co-chairman $16,292 $16,342 2023
Family Promise Of Santa Rosa Inc FL$108,782 Executive Director $31,656 $29,821 2023
Dearborn County Clearing House For IN$109,770 Exec Directo $44,446 $45,653 2024
Lake Area Ministries Inc MO$110,385 Manager $33,333 $34,387 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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), adjusted0th
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 (Tammy Garrett) 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 17 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $599 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.