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PeerBasis
Compensation Comparability Determination

Northeast First Aid Corps

Executive Director / CEO

EIN 237091790
PA · NTEE M41Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Robert Berkoff, Executive Director / CEO ($76,455) against every comparable organization that fit the selection criteria — 333 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

333 organizations qualified on sector, size, and geography 333 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8 total compensation of comparable organizations → $305,703 $76,455
$1,09310th
$4,00025th
$15,361Median
$56,84075th
$91,99990th
$76,455This org · 83rd
p10$1,093
p25$4,000
p50$15,361
p75$56,840
p90$91,999
$76,455

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
Community911 Training Inc MA$418,434 President & Treasurer $48,166 $44,685 2023
Sarpy County Safety Program Corporation NE$418,354 Treasurer $6,000 $6,662 2023
Franklin Township Fire Dept Inc NC$418,018 Treasurer $4,800 $5,121 2023
Merrick Volunteer Fire Department Inc NY$417,894 Secretary $2,000 $1,866 2023
The Saint James Fire Department Incorporated NY$420,150 Treasurer $13,277 $12,031 2024
Shoemakersville Fire Company No 1 PA$416,935 President $15,062 $15,062 2024
Pittsford Volunteer Fire NY$416,878 Chief $2,065 $1,871 2024
Grace's Place Inc MO$416,555 Executive Di $81,341 $88,944 2023
Pulaski Tri County Fire Department WI$421,774 Chief $17,726 $19,113 2023
Rebuilding Hope Inc GA$421,993 Executive Director $55,858 $57,984 2023
Fraternal Order Of Police IL$422,207 President $7,150 $7,257 2023
Little River Fire Department Inc NC$422,636 Vice President $5,369 $5,728 2023
Bike Utah UT$414,065 Co Exec. Dir $85,373 $87,620 2024
California Energy Alliance CA$423,332 Executive Dir. $109,431 $97,555 2023
North Mankato Firefighter's MN$413,157 President $599 $594 2024
Fire Family Foundation CA$411,372 Chariman $36,974 $32,016 2024
Higher Power Garage MO$411,216 Secretary $8,493 $9,020 2024
Creedmoor Volunteer Fire Department NC$426,446 Assistant Fire Chief $8,400 $8,960 2023
Yall Squad Incorporated KY$426,692 Director $13,654 $15,144 2023
White Springs Fire Association Inc NY$427,043 Treasurer $9,100 $8,246 2024
Swedesburg Volunteer Fire Company PA$427,580 Board Member $18,740 $19,294 2023
Oakdale Fire Company Inc CT$427,787 Asst Deputy $4,760 $4,360 2025
National Poison Center Foundation VA$428,984 President $3,928 $3,705 2025
Somerton Volunteer Fire Company OH$429,145 Chief $1,846 $2,019 2023
Stroud Township Volunteer Fire PA$429,485 Treasurer $2,400 $2,400 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 default83rd
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted80th

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 (Robert Berkoff) 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 333 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,455 is reasonable (approximately the 83rd 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.