Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Fire Services Training Institute

Executive Director / CEO

EIN 205793662
CA · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Williams, Executive Director / CEO ($20,000) against every comparable organization that fit the selection criteria — 121 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Williams — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

121 organizations qualified on sector, size, and geography 121 within the band form the benchmarked peer set.

Distribution of comparable compensation

$29 total compensation of comparable organizations → $160,977 $20,000
$41610th
$80825th
$2,093Median
$7,48275th
$23,14990th
$20,000This org · 88th
p10$416
p25$808
p50$2,093
p75$7,482
p90$23,149
$20,000

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 CA 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
Orange County Rural Vfd District 1 IN$172,578 Fire Chief $9,600 $12,071 2023
Silver Creek Volunteer Fire Department WI$171,764 President $1,525 $1,844 2024
Bradley Gardens Volunteer Fire Company Inc NJ$172,869 Secretary $600 $620 2024
Granville Rural Fire Department NC$170,290 Board Member $1,215 $1,497 2023
Springs Fire Department Inc NY$174,314 Chief $1,500 $1,616 2023
Cottage Grove Vol Fire Department WI$169,568 President $4,030 $5,018 2023
Grand Mound Volunteer Fire Company IA$175,138 1st Asst Chi $1,250 $1,632 2023
Northwest Rockingham County Fire Protection Association Inc NC$175,710 Treasurer $3,589 $4,183 2025
Indian Mills Volunteer Fire Company NJ$167,729 President $717 $763 2023
Marion Volunteer Fire Department SD$177,200 Fire Chief $500 $639 2024
Gale Hose Co No 1 Inc PA$167,151 Billing/privacy Officer & Chief 10-70 $6,000 $7,134 2023
Goshen Volunteer Fire Department NC$165,526 President $786 $941 2024
Spencerport Volunteer Firemens Assoc Inc NY$164,917 President $2,000 $2,155 2023
Manhasset-lakeville Fire Department Corp NY$179,932 Treasurer $750 $808 2023
Cattaraugus Volunteer Fire Co Inc NY$181,531 Treasurer $1,000 $1,019 2025
Lebanon Valley Protective NY$182,228 Pres/treas $1,500 $1,616 2023
Depew Volunteer Fire Department Inc NY$182,645 Secretary $1,200 $1,256 2024
Traphill Volunteer Fire Department Inc NC$182,877 Asst Chief $1,778 $2,128 2024
Decorah Volunteer Fire Department IA$160,745 Chief $778 $1,016 2023
Eagle Fire Engine & Hose Company No 1 2 NY$160,506 President $100 $108 2023
Millbrook Engine Hook & Ladder Co NY$185,671 2nd Lt, Fd/secretary $7,150 $7,482 2024
Tangier Volunteer Fire Department Inc VA$186,396 Acting Treasurer $12,000 $13,418 2024
Cronomer Valley Fire Department Inc NY$187,958 Vice Preside $600 $647 2023
Fire Dept Relief Assn St James MN$188,038 President $500 $572 2024
Port Jefferson Volunteer Firemens Benevolent Association Inc NY$155,788 Secretary $750 $808 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default88th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted88th

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 (Michael Williams) 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 121 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,000 is reasonable (approximately the 88th 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.