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PeerBasis
Compensation Comparability Determination

Lumberton Fire Company No 1

Executive Director / CEO

EIN 222009669
NJ · NTEE M24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Charles Pearson, Executive Director / CEO ($2,775) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Charles Pearson — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12 total compensation of comparable organizations → $32,170 $2,775
$29110th
$59825th
$1,569Median
$4,27475th
$12,52090th
$2,775This org · 67th
p10$291
p25$598
p50$1,569
p75$4,274
p90$12,520
$2,775

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 NJ 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
Property Owners League Fire Company NJ$103,482 Secretary $225 $219 2024
Marble Rock Community Fire Company Inc IA$103,331 President $10 $12 2024
Tiltonsville Volunteer Fire Department OH$103,257 Fire Chief, Vice President $3,604 $4,275 2023
Goose Rocks Beach Fire Company ME$103,096 President $500 $545 2024
Farmingville Fire Dept Benevolent Association NY$104,658 Treasurer $5,000 $4,916 2024
Oklahoma Civilian Defense Fire Company PA$106,063 Treasurer $600 $670 2023
Wilmot Volunteer Fire Company NH$106,384 Chief $500 $503 2024
Reinbeck Farmers Fire Association IA$106,621 President/none $50 $60 2024
Terryville Fire Department Inc NY$98,159 Treasurer $3,000 $3,036 2023
High Country Fire-rescue AZ$97,954 Fire Chief $19,105 $20,579 2023
Strafford Firemen's Association And VT$97,820 Fire Chief, $2,500 $2,818 2023
Wading River Fire Dept NY$110,167 Secretary $2,100 $2,125 2023
Springfield Firemens Relief Assoc MN$111,448 Secretary $1,800 $1,992 2023
Community Fire Co Of Pavilion Inc NY$113,359 Treasurer $1,200 $1,180 2024
Chippewa Township Vfd PA$113,480 President $500 $543 2024
Deerfield Volunteer Fire Company I NY$113,918 Secretary $600 $590 2024
Ellendale Fire Department Relief MN$92,855 President $599 $644 2024
Lakeland Volunteer Fire Department MN$91,816 Training Office $213 $236 2023
Hop Bottom Hose Company PA$115,849 Secretary $600 $651 2024
Dale Borough Fire Company PA$90,459 President $18,888 $21,096 2023
Cape May Point Volunteer Fire NJ$117,068 President $9,287 $9,021 2024
Stonington Volunteer Fire Company PA$90,200 Fire Chief $200 $223 2023
Ramsey Volunteer Fire Department NJ$90,193 President $599 $582 2024
West Wyoming Vol Hose Co 1 PA$89,790 President, Board Member $2,100 $2,279 2024
River Vale Volunteer Fire Dept Assoc Inc NJ$89,488 Treasurer $4,400 $4,274 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default67th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted67th

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 (Charles Pearson) 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 64 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,775 is reasonable (approximately the 67th 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.