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PeerBasis
Compensation Comparability Determination

Penderlea Fire Department

Executive Director / CEO

EIN 205595877
NC · NTEE M24
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jeff Autry, Executive Director / CEO ($175) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$161 total compensation of comparable organizations → $69,534 $175
$82810th
$2,20425th
$8,193Median
$22,18475th
$38,91790th
$175This org · 4th
p10$828
p25$2,204
p50$8,193
p75$22,184
p90$38,917
$175

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 NC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Fountain Rural Fire Association IncNC $306,965$161 990
Mountain View Volunteer FireNC $310,079$1,169 990
Cooleemee Volunteer Fire DepartmentNC $314,024$15,911 990
Lone Hickory Vol Fire Dept IncNC $329,933$1,800 990
Grimesland Volunteer Fire DeptNC $269,468$2,338 990
Courtney Volunteer Fire Dept IncNC $332,240$32,106 990
Drewry Volunteer Fire DepartmentNC $344,348$9,165 990
Mineral Springs Volunteer Fire &NC $347,220$21,938 990
William R Davie Volunteer Fire DeptNC $349,487$69,534 990
Long Bridge Volunteer Fire DeptNC $242,955$2,880 990
Kittrell Volunteer Fire DepartmentNC $237,641$29,090 990
Lanes Creek Volunteer Fire Department IncNC $367,820$8,586 990
Ridgecrest Volunteer Fire Dept IncNC $368,905$9,301 990
Hawtree Volunteer Fire Department IncNC $224,891$264 990
Cedar Grove Fire Department IncNC $379,270$67,083 990
Deep Branch Volunteer Fire Department IncNC $382,825$6,340 990
Mountain Park Volunteer Fire Department IncNC $216,005$1,437 990
White Plains Volunteer Fire Department IncNC $215,185$5,845 990
Jot-um-down Vol Fire Dept InNC $202,091$682 990
Leaksville Volunteer Fire DeptNC $402,463$41,836 990
Little River Fire Department IncNC $422,636$5,528 990
Creedmoor Volunteer Fire DepartmentNC $426,446$8,648 990
Lowell Volunteer Fire DeptNC $433,397$22,921 990
Ronda Community Vol Fire Dept IncNC $442,014$7,800 990

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 NC 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted4th

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 (Jeff Autry) 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 24 similarly situated organizations (Same NTEE sector (M24) + NC + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $175 is reasonable (approximately the 4th 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.