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PeerBasis
Compensation Comparability Determination

Huntingdon Valley Fire Co

Executive Director / CEO

EIN 232650579
PA · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kate Valesky, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kate Valesky — 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

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$26 total compensation of comparable organizations → $39,817 $6,000
$56610th
$1,66025th
$3,089Median
$5,92575th
$17,37490th
$6,000This org · 74th
p10$566
p25$1,660
p50$3,089
p75$5,925
p90$17,374
$6,000

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 Mt Lebanon Inc PA$346,736 President $666 $666 2024
Conneaut Lake Volunteer Fire PA$368,647 Director $3,281 $3,378 2023
Pocono Mountain Volunteer Fire Company PA$341,708 Fire Chief $1,500 $1,544 2023
Northampton Township Volunteer Fire Relief Association PA$378,327 Treasurer $2,275 $2,275 2024
Derry Twp Vol Fire Dept Of Bradenville PA$383,797 Treasurer $500 $500 2024
Mountain Top Fire Company Inc PA$393,046 Vice President $7,134 $7,134 2024
Bower Hill Volunteer Fire Dept PA$318,223 Trustee $1,643 $1,692 2023
East Mead Volunteer Fire Company No 1 PA$312,458 Manager Of Operations $38,675 $39,817 2023
Clintonville Volunteer Fire PA$311,761 Treasurer $3,000 $3,089 2023
Moon Twp Volunteer Fire Co PA$401,749 Treasurer $4,150 $4,150 2024
Factoryville Fire Company PA$299,732 Treasurer $3,600 $3,706 2023
Primos-secane-westbrook Park Fire PA$297,704 President $17,640 $17,640 2024
Shoemakersville Fire Company No 1 PA$416,935 President $15,062 $15,062 2024
North Franklin Township Volunteer PA$290,795 President $2,380 $2,450 2023
Swedesburg Volunteer Fire Company PA$427,580 Board Member $18,740 $19,294 2023
Stroud Township Volunteer Fire PA$429,485 Treasurer $2,400 $2,400 2024
Safety First Volunteer Fire Co PA$283,305 Steward $33,120 $34,098 2023
Western Salisbury Volunteer Fire Company PA$432,068 Fire Chief $1,800 $1,800 2024
Paxtonia Fire Company PA$434,688 President $12,000 $12,000 2024
Lawrence Park Volunteer Fire Department PA$275,652 Treasurer $2,800 $2,800 2024
Greensburg Fire Dept Board Of Control PA$272,197 President - Station #6 $25 $26 2023
West Chester Volunteer Firemans PA$446,136 President $5,850 $5,850 2024
Citizens Hook & Ladder Co No 1 PA$265,819 Financial Trustee $6,000 $6,000 2024
Goodwill Fire Co No 1 Of York Twp PA$448,641 Co-treasurer $3,206 $3,206 2024
Tri Clover Fire Company PA$260,691 President $1,580 $1,627 2023

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 default74th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted74th

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 (Kate Valesky) 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 35 similarly situated organizations (Same NTEE sector (M24) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 74th 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.