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PeerBasis
Compensation Comparability Determination

Hanover Area Volunteer Fire And

Executive Director / CEO

EIN 236266805
PA · NTEE M99
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Paul Zartman, Executive Director / CEO ($2,267) against every comparable organization that fit the selection criteria — 112 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Paul Zartman — 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

112 organizations qualified on sector, size, and geography 112 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $541,642 $2,267
$36410th
$61725th
$2,539Median
$19,08875th
$65,96690th
$2,267This org · 46th
p10$364
p25$617
p50$2,539
p75$19,088
p90$65,966
$2,267

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
Terryville Fire Department Inc NY$98,159 Treasurer $3,000 $2,799 2023
High Country Fire-rescue AZ$97,954 Fire Chief $19,105 $18,969 2023
Strafford Firemen's Association And VT$97,820 Fire Chief, $2,500 $2,598 2023
Gun Violence Intervention PA$100,000 Project Dire $143,857 $143,857 2024
Paynesville Fire Department Relief MN$96,167 Treasurer $2,400 $2,448 2023
Aft Disaster Relief Fund DC$102,524 President $117,597 $103,481 2024
Good Will Fire Company Of Bridgeport Pa PA$94,439 President $4,470 $4,470 2024
Goose Rocks Beach Fire Company ME$103,096 President $500 $502 2024
Wantage Township First Aid Squad NJ$94,228 President $1,500 $1,382 2023
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
Georgia Association Of Realtors GA$93,549 Ceo $26,163 $27,159 2023
Ellendale Fire Department Relief MN$92,855 President $599 $594 2024
Farmingville Fire Dept Benevolent Association NY$104,658 Treasurer $5,000 $4,531 2024
Nj State Firemens Association Voorhees Twp NJ$104,990 President $2,916 $2,688 2023
Mooney Aircraft Pilots Association Safety Foundation Inc MA$92,371 President $1,700 $1,532 2024
Lakeland Volunteer Fire Department MN$91,816 Training Office $213 $217 2023
Oklahoma Civilian Defense Fire Company PA$106,063 Treasurer $600 $618 2023
Lignite Volunteer Fire Dept ND$91,226 Secretary/treasurer $5,000 $5,502 2024
Two Harbors Volunteer Firemen's MN$106,327 Secretary $600 $595 2024
Wilmot Volunteer Fire Company NH$106,384 Chief $500 $463 2024
Reinbeck Farmers Fire Association IA$106,621 President/none $50 $55 2024
Dale Borough Fire Company PA$90,459 President $18,888 $19,446 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 default46th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted46th

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 (Paul Zartman) 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 10, 2026, comparing compensation against 112 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,267 is reasonable (approximately the 46th 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 10, 2026.