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PeerBasis
Compensation Comparability Determination

Goshen Volunteer Fire Department

Executive Director / CEO

EIN 237354441
NC · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Raymond Kuneyl, Executive Director / CEO ($786) against every comparable organization that fit the selection criteria — 118 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Raymond Kuneyl — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

118 organizations qualified on sector, size, and geography 118 within the band form the benchmarked peer set.

Distribution of comparable compensation

$24 total compensation of comparable organizations → $134,528 $786
$39610th
$67525th
$1,761Median
$6,18075th
$20,47090th
$786This org · 27th
p10$396
p25$675
p50$1,761
p75$6,180
p90$20,470
$786

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 NC 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
Spencerport Volunteer Firemens Assoc Inc NY$164,917 President $2,000 $1,801 2023
Gale Hose Co No 1 Inc PA$167,151 Billing/privacy Officer & Chief 10-70 $6,000 $5,962 2023
Indian Mills Volunteer Fire Company NJ$167,729 President $717 $638 2023
Cottage Grove Vol Fire Department WI$169,568 President $4,030 $4,194 2023
Granville Rural Fire Department NC$170,290 Board Member $1,215 $1,251 2023
Decorah Volunteer Fire Department IA$160,745 Chief $778 $849 2023
Eagle Fire Engine & Hose Company No 1 2 NY$160,506 President $100 $90 2023
Silver Creek Volunteer Fire Department WI$171,764 President $1,525 $1,541 2024
Fire Services Training Institute CA$172,244 Executive Dir. $20,000 $16,714 2024
Orange County Rural Vfd District 1 IN$172,578 Fire Chief $9,600 $10,088 2023
Bradley Gardens Volunteer Fire Company Inc NJ$172,869 Secretary $600 $518 2024
Springs Fire Department Inc NY$174,314 Chief $1,500 $1,350 2023
Grand Mound Volunteer Fire Company IA$175,138 1st Asst Chi $1,250 $1,364 2023
Port Jefferson Volunteer Firemens Benevolent Association Inc NY$155,788 Secretary $750 $675 2023
Northwest Rockingham County Fire Protection Association Inc NC$175,710 Treasurer $3,589 $3,496 2025
Marion Volunteer Fire Department SD$177,200 Fire Chief $500 $534 2024
Whitelaw Volunteer Fire Department WI$153,308 President $1,808 $1,827 2024
York Beach Volunteer Fire Dept ME$151,575 Treasurer/captain $2,250 $2,124 2025
Hilton Fire Department NY$151,132 Board Treasurer $9,975 $8,723 2024
Manhasset-lakeville Fire Department Corp NY$179,932 Treasurer $750 $675 2023
Cattaraugus Volunteer Fire Co Inc NY$181,531 Treasurer $1,000 $852 2025
Friendship Hose Co 1 PA$149,162 Vice President $4,500 $4,343 2024
Lebanon Valley Protective NY$182,228 Pres/treas $1,500 $1,350 2023
Depew Volunteer Fire Department Inc NY$182,645 Secretary $1,200 $1,049 2024
Traphill Volunteer Fire Department Inc NC$182,877 Asst Chief $1,778 $1,778 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default27th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted27th

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 (Raymond Kuneyl) 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 118 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $786 is reasonable (approximately the 27th 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.