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PeerBasis
Compensation Comparability Determination

Phoenix Fire Engine Company No 2

Executive Director / CEO

EIN 236263050
PA · NTEE M24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thomas Shaffer, Executive Director / CEO ($500) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $35,774 $500
$19710th
$46525th
$864Median
$2,72475th
$5,13390th
$500This org · 30th
p10$197
p25$465
p50$864
p75$2,724
p90$5,133
$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
The Vanlue Fire Department Inc OH$72,436 Chief $1,500 $1,547 2024
Peel Fire Protection District AR$70,765 Fire Chief $1,200 $1,314 2024
Maynard Fire Relief Association MN$74,904 Vice Preside $4,000 $3,849 2024
Sidney Fire Department Inc NY$78,010 Treasurer $950 $861 2023
Ghent Firemen's Relief Association MN$66,359 President $100 $96 2024
Nvfc 21st Century Fund DC$66,162 Chief Executive Officer $23,829 $20,367 2024
Beecher Falls Volunteer Fire Dept Inc VT$65,561 Chief $5,396 $5,446 2023
Somers Volunteer Fire Departmen Inc NY$79,825 President $1,000 $880 2024
Good Will Fire Department Inc NY$80,576 Secretary $1,500 $1,320 2024
Washington Fire Company No 2 Inc IN$63,832 Secy-treas $480 $508 2023
River Vale Volunteer Ambulance Corps Inc NJ$63,498 President $540 $470 2024
Dawson Firemen's Benefit MN$62,683 Trustee $37,170 $35,774 2024
Firemens Protective Association CT$61,547 Treasurer $3,000 $2,740 2024
Central Lakes Community Organization And MN$61,523 Treasurer $900 $866 2024
Greenwood Lake Volunteer Fire NY$60,771 Secretary $599 $527 2024
Trafford Fire Company 1 PA$84,553 President/ch $595 $595 2023
Monterey Firefighters Community CA$84,620 Ceo $3,000 $2,523 2024
Kenyon Fire Relief Association MN$59,974 Treasurer $550 $545 2023
Brooktondale Volunteer Fire Co Inc NY$57,882 President $300 $272 2023
Kendall Fire Department Inc NY$87,748 Treasurer $1,000 $880 2024
River Vale Volunteer Fire Dept Assoc Inc NJ$89,488 Treasurer $4,400 $3,827 2024
West Wyoming Vol Hose Co 1 PA$89,790 President, Board Member $2,100 $2,040 2024
Watkins Fireman's Relief Association MN$54,967 President $300 $288 2024
Ramsey Volunteer Fire Department NJ$90,193 President $599 $521 2024
Stonington Volunteer Fire Company PA$90,200 Fire Chief $200 $200 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 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 default30th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted30th

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 (Thomas Shaffer) 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 44 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $500 is reasonable (approximately the 30th 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.