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PeerBasis
Compensation Comparability Determination

Liberty Fire Company

Executive Director / CEO

EIN 230807273
PA · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Yvonne Quicksell, Executive Director / CEO ($874) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

Benchmarked executive: Yvonne Quicksell — reported title “Financial Secretary”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$26 total compensation of comparable organizations → $39,817 $874
$35010th
$66625th
$2,450Median
$6,00075th
$27,51590th
$874This org · 28th
p10$350
p25$666
p50$2,450
p75$6,000
p90$27,515
$874

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
Newburg Fire Association PA$257,271 Steward $16,489 $16,976 2023
Penn Hills Volunteer Firemens PA$252,258 Secretary $300 $309 2023
Tri Clover Fire Company PA$260,691 President $1,580 $1,627 2023
Citizens Hook & Ladder Co No 1 PA$265,819 Financial Trustee $6,000 $6,000 2024
Fuller Hose Company No 1 PA$240,021 Secretary $400 $412 2023
Greensburg Fire Dept Board Of Control PA$272,197 President - Station #6 $25 $26 2023
Lawrence Park Volunteer Fire Department PA$275,652 Treasurer $2,800 $2,800 2024
Safety First Volunteer Fire Co PA$283,305 Steward $33,120 $34,098 2023
North Franklin Township Volunteer PA$290,795 President $2,380 $2,450 2023
Manor Volunteer Fire Department PA$213,195 President $240 $240 2024
Primos-secane-westbrook Park Fire PA$297,704 President $17,640 $17,640 2024
Option Independent Fire Company Of PA$212,217 President $480 $494 2023
Factoryville Fire Company PA$299,732 Treasurer $3,600 $3,706 2023
North Middleton Township Volunteer PA$207,824 Trustee Thro $2,074 $2,135 2023
Waynesboro Volunteer Fire Department Inc PA$198,913 Treasurer $500 $515 2023
Clintonville Volunteer Fire PA$311,761 Treasurer $3,000 $3,089 2023
East Mead Volunteer Fire Company No 1 PA$312,458 Manager Of Operations $38,675 $39,817 2023
Biglerville Hose & Truck Co No 1 PA$196,883 Treasurer $3,600 $3,706 2023
Nelson Volunteer Fire Company Inc PA$195,943 Ems Chief $34,102 $35,109 2023
Bower Hill Volunteer Fire Dept PA$318,223 Trustee $1,643 $1,692 2023
Pocono Mountain Volunteer Fire Company PA$341,708 Fire Chief $1,500 $1,544 2023
Volunteer Fire Company Of Mt Lebanon Inc PA$346,736 President $666 $666 2024
Huntingdon Valley Fire Co PA$356,660 Treasurer $6,000 $6,000 2024
Conneaut Lake Volunteer Fire PA$368,647 Director $3,281 $3,378 2023
Northampton Township Volunteer Fire Relief Association PA$378,327 Treasurer $2,275 $2,275 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 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 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 default28th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted28th

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 (Yvonne Quicksell) 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 25 similarly situated organizations (Same NTEE sector (M24) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $874 is reasonable (approximately the 28th 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.