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PeerBasis
Compensation Comparability Determination

Friendship Hose Co 1

Executive Director / CEO

EIN 232205220
PA · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrew Allen, Executive Director / CEO ($4,500) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$25 total compensation of comparable organizations → $35,109 $4,500
$34810th
$51125th
$1,327Median
$4,32475th
$15,01190th
$4,500This org · 75th
p10$348
p25$511
p50$1,327
p75$4,324
p90$15,011
$4,500

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
Volunteer Fire Company Of Mill Hall PA$142,468 Treasurer $1,120 $1,153 2023
Auburn Fire Company Ambulance Service PA$139,575 President $13,000 $13,384 2023
Summit Township Volunteer Fire PA$136,277 Financial Sec/tresurer $8,622 $8,622 2024
Brooklyn Hose Company No 3 PA$135,242 Secretary $28,802 $29,653 2023
Elkland Borough Volunteer Fire Department Inc PA$134,481 Chief - Firehall; Secretary - Relief $25 $25 2024
Brownstown Volunteer Fire Company PA$133,120 Director $2,329 $2,398 2023
Alburtis Fire Company No 1 PA$131,745 Financial Secretary $3,415 $3,415 2024
Gale Hose Co No 1 Inc PA$167,151 Billing/privacy Officer & Chief 10-70 $6,000 $6,177 2023
Crafton Volunteer Fire Department PA$128,091 Chief $1,500 $1,500 2024
New Stanton Volunteer Fire PA$125,745 President $560 $577 2023
Matamoras Fire Department PA$120,456 Secretary $350 $360 2023
Hop Bottom Hose Company PA$115,849 Secretary $600 $600 2024
Chippewa Township Vfd PA$113,480 President $500 $500 2024
Oklahoma Civilian Defense Fire Company PA$106,063 Treasurer $600 $618 2023
Nelson Volunteer Fire Company Inc PA$195,943 Ems Chief $34,102 $35,109 2023
Biglerville Hose & Truck Co No 1 PA$196,883 Treasurer $3,600 $3,706 2023
Waynesboro Volunteer Fire Department Inc PA$198,913 Treasurer $500 $515 2023
North Middleton Township Volunteer PA$207,824 Trustee Thro $2,074 $2,135 2023
Option Independent Fire Company Of PA$212,217 President $480 $494 2023
Manor Volunteer Fire Department PA$213,195 President $240 $240 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 default75th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted75th

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 (Andrew Allen) 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 20 similarly situated organizations (Same NTEE sector (M24) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,500 is reasonable (approximately the 75th 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.