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PeerBasis
Compensation Comparability Determination

Penn Mahoning Ambulance Association

Executive Director / CEO

EIN 232038928
PA · NTEE E62Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Valerie Coombe, Executive Director / CEO ($2,508) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$272 total compensation of comparable organizations → $105,371 $2,508
$1,35110th
$8,80325th
$19,726Median
$44,63975th
$63,08990th
$2,508This org · 17th
p10$1,351
p25$8,803
p50$19,726
p75$44,639
p90$63,089
$2,508

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
Cool Branch Volunteer Rescue VA$322,030 Captian $37,144 $35,964 2023
Moosabec Ambulance Service ME$331,398 Chief $30,550 $29,796 2024
Conemaugh Valley Regional PA$315,942 President $49,287 $47,873 2024
Flemington Area Emergency Medical WV$340,570 Chief $17,529 $18,486 2024
Valois Logan & Hector Volunteer NY$307,817 Fire Chief $300 $272 2023
Union Fire Company & Rescue Squad NJ$306,473 Fire Chief $1,325 $1,152 2024
Spokane County Ems & Trauma Council WA$302,653 Office Administrator $35,472 $30,932 2024
Irvona Volunteer Ambulance Services PA$300,056 Treasurer $38,008 $36,918 2024
Mobile Surgery International UT$351,788 President $57,500 $57,320 2024
Relief Association Of The Broomall PA$353,519 President $922 $896 2024
Garretson Community Ambulance Corp SD$295,575 President $24,439 $26,271 2024
Center Point Ambulance Service Inc IA$292,486 President $12,442 $13,661 2023
Schleicher County Volunteer Ems TX$357,262 Comptroller $64,723 $63,060 2024
Amelia Emergency Squad Inc VA$288,031 Member At La $963 $905 2024
Happy Camp Volunteer Ambulance Service Inc CA$361,572 Ems Manager $48,927 $42,366 2023
Eden Emergency Squad Inc NY$364,106 Als Captain $14,682 $12,922 2024
Coleman Area Rescue Squad Inc WI$365,213 President $1,940 $1,973 2024
Greater Northwest Emergency Medical MN$281,243 Executive Di $109,485 $105,371 2024
Dickeyville Rescue Squad Inc WI$281,007 President $42,000 $41,621 2025
Community Ambulance Service Of New ND$369,679 President $8,363 $9,203 2023
Thompson Falls Ambulance MT$376,023 President $8,241 $8,653 2024
Winston County Rescue Squad Inc AL$377,638 Chief $70,000 $73,658 2024
Hackensack Volunteer Ambulance NJ$378,804 President $9,960 $8,917 2023
Buncombe County Rescue Squad NC$270,094 Chief $19,600 $19,726 2024
Boscobel Rescue Squad Inc WI$379,805 Directorchief $62,134 $63,203 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 default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted17th

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 (Valerie Coombe) 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 59 similarly situated organizations (Same NTEE sector (E62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,508 is reasonable (approximately the 17th 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.