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PeerBasis
Compensation Comparability Determination

Cape May Point Volunteer Fire

Executive Director / CEO

EIN 222840385
NJ · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Mahon, Executive Director / CEO ($9,287) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12 total compensation of comparable organizations → $33,120 $9,287
$30010th
$64925th
$1,571Median
$4,25475th
$13,10890th
$9,287This org · 84th
p10$300
p25$649
p50$1,571
p75$4,254
p90$13,108
$9,287

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
Hop Bottom Hose Company PA$115,849 Secretary $600 $670 2024
Mount Hope Fire Co No 1 NJ$119,512 President $2,813 $2,813 2024
Deerfield Volunteer Fire Company I NY$113,918 Secretary $600 $607 2024
Matamoras Fire Department PA$120,456 Secretary $350 $402 2023
Chippewa Township Vfd PA$113,480 President $500 $558 2024
Community Fire Co Of Pavilion Inc NY$113,359 Treasurer $1,200 $1,214 2024
Ramtown-howell Fire Co No2 NJ$121,255 President $300 $300 2024
Springfield Firemens Relief Assoc MN$111,448 Secretary $1,800 $2,051 2023
Wading River Fire Dept NY$110,167 Secretary $2,100 $2,188 2023
North Granville Hose Co Inc NY$125,087 Treasurer $6,000 $6,252 2023
New Stanton Volunteer Fire PA$125,745 President $560 $644 2023
Burlington Volunteer Fire Department Inc CT$125,796 Treasurer $1,000 $1,082 2023
Reinbeck Farmers Fire Association IA$106,621 President/none $50 $61 2024
Wilmot Volunteer Fire Company NH$106,384 Chief $500 $517 2024
Oklahoma Civilian Defense Fire Company PA$106,063 Treasurer $600 $690 2023
Crafton Volunteer Fire Department PA$128,091 Chief $1,500 $1,675 2024
Kern Fire Safe Council CA$128,350 Vice Chair $27,633 $26,725 2024
Farmingville Fire Dept Benevolent Association NY$104,658 Treasurer $5,000 $5,060 2024
Warrior River Fire & Rescue Service AL$130,160 Fire Chief $11,341 $13,723 2024
Lumberton Fire Company No 1 NJ$103,763 President $2,775 $2,857 2023
Property Owners League Fire Company NJ$103,482 Secretary $225 $225 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 $4,401 2023
Goose Rocks Beach Fire Company ME$103,096 President $500 $561 2024
Alburtis Fire Company No 1 PA$131,745 Financial Secretary $3,415 $3,814 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 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 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 default84th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted84th

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 Mahon) 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 74 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,287 is reasonable (approximately the 84th 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.