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PeerBasis
Compensation Comparability Determination

West Wyoming Vol Hose Co 1

Executive Director / CEO

EIN 232441256
PA · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Granteed Sr, Executive Director / CEO ($2,100) against every comparable organization that fit the selection criteria — 57 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: Matthew Granteed Sr — reported title “PRESIDENT, BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

57 organizations qualified on sector, size, and geography 57 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $36,830 $2,100
$21310th
$52225th
$968Median
$2,82175th
$9,90390th
$2,100This org · 63rd
p10$213
p25$522
p50$968
p75$2,821
p90$9,903
$2,100

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
River Vale Volunteer Fire Dept Assoc Inc NJ$89,488 Treasurer $4,400 $3,939 2024
Ramsey Volunteer Fire Department NJ$90,193 President $599 $536 2024
Stonington Volunteer Fire Company PA$90,200 Fire Chief $200 $206 2023
Dale Borough Fire Company PA$90,459 President $18,888 $19,446 2023
Lakeland Volunteer Fire Department MN$91,816 Training Office $213 $217 2023
Kendall Fire Department Inc NY$87,748 Treasurer $1,000 $906 2024
Ellendale Fire Department Relief MN$92,855 President $599 $594 2024
Monterey Firefighters Community CA$84,620 Ceo $3,000 $2,598 2024
Trafford Fire Company 1 PA$84,553 President/ch $595 $613 2023
Strafford Firemen's Association And VT$97,820 Fire Chief, $2,500 $2,598 2023
High Country Fire-rescue AZ$97,954 Fire Chief $19,105 $18,969 2023
Terryville Fire Department Inc NY$98,159 Treasurer $3,000 $2,799 2023
Good Will Fire Department Inc NY$80,576 Secretary $1,500 $1,359 2024
Somers Volunteer Fire Departmen Inc NY$79,825 President $1,000 $906 2024
Sidney Fire Department Inc NY$78,010 Treasurer $950 $886 2023
Goose Rocks Beach Fire Company ME$103,096 President $500 $502 2024
Tiltonsville Volunteer Fire Department OH$103,257 Fire Chief, Vice President $3,604 $3,940 2023
Marble Rock Community Fire Company Inc IA$103,331 President $10 $11 2024
Property Owners League Fire Company NJ$103,482 Secretary $225 $201 2024
Lumberton Fire Company No 1 NJ$103,763 President $2,775 $2,558 2023
Farmingville Fire Dept Benevolent Association NY$104,658 Treasurer $5,000 $4,531 2024
Maynard Fire Relief Association MN$74,904 Vice Preside $4,000 $3,963 2024
Oklahoma Civilian Defense Fire Company PA$106,063 Treasurer $600 $618 2023
Wilmot Volunteer Fire Company NH$106,384 Chief $500 $463 2024
Reinbeck Farmers Fire Association IA$106,621 President/none $50 $55 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 default63rd
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted63rd

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 (Matthew Granteed Sr) 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 57 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,100 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.