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PeerBasis
Compensation Comparability Determination

Factoryville Fire Company

Executive Director / CEO

EIN 232020891
PA · NTEE M24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Wolthouse, Executive Director / CEO ($3,600) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$25 total compensation of comparable organizations → $38,675 $3,600
$40810th
$1,33725th
$2,550Median
$6,10375th
$17,07090th
$3,600This org · 63rd
p10$408
p25$1,337
p50$2,550
p75$6,103
p90$17,070
$3,600

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
Primos-secane-westbrook Park Fire PA$297,704 President $17,640 $17,134 2024
North Franklin Township Volunteer PA$290,795 President $2,380 $2,380 2023
Clintonville Volunteer Fire PA$311,761 Treasurer $3,000 $3,000 2023
East Mead Volunteer Fire Company No 1 PA$312,458 Manager Of Operations $38,675 $38,675 2023
Safety First Volunteer Fire Co PA$283,305 Steward $33,120 $33,120 2023
Bower Hill Volunteer Fire Dept PA$318,223 Trustee $1,643 $1,643 2023
Lawrence Park Volunteer Fire Department PA$275,652 Treasurer $2,800 $2,720 2024
Greensburg Fire Dept Board Of Control PA$272,197 President - Station #6 $25 $25 2023
Citizens Hook & Ladder Co No 1 PA$265,819 Financial Trustee $6,000 $5,828 2024
Tri Clover Fire Company PA$260,691 President $1,580 $1,580 2023
Pocono Mountain Volunteer Fire Company PA$341,708 Fire Chief $1,500 $1,500 2023
Newburg Fire Association PA$257,271 Steward $16,489 $16,489 2023
Liberty Fire Company PA$255,298 Financial Secretary $874 $849 2024
Volunteer Fire Company Of Mt Lebanon Inc PA$346,736 President $666 $647 2024
Penn Hills Volunteer Firemens PA$252,258 Secretary $300 $300 2023
Huntingdon Valley Fire Co PA$356,660 Treasurer $6,000 $5,828 2024
Fuller Hose Company No 1 PA$240,021 Secretary $400 $400 2023
Conneaut Lake Volunteer Fire PA$368,647 Director $3,281 $3,281 2023
Northampton Township Volunteer Fire Relief Association PA$378,327 Treasurer $2,275 $2,210 2024
Derry Twp Vol Fire Dept Of Bradenville PA$383,797 Treasurer $500 $486 2024
Manor Volunteer Fire Department PA$213,195 President $240 $233 2024
Option Independent Fire Company Of PA$212,217 President $480 $480 2023
North Middleton Township Volunteer PA$207,824 Trustee Thro $2,074 $2,074 2023
Mountain Top Fire Company Inc PA$393,046 Vice President $7,134 $6,929 2024
Moon Twp Volunteer Fire Co PA$401,749 Treasurer $4,150 $4,031 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 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 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 default63rd
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted59th

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 (David Wolthouse) 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 32 similarly situated organizations (Same NTEE sector (M24) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,600 is reasonable (approximately the 63rd 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.