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PeerBasis
Compensation Comparability Determination

Tyler County Emergency Squad Unit 1

Executive Director / CEO

EIN 237358000
WV · NTEE M24Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jason Maisey, Executive Director / CEO ($677) against every comparable organization that fit the selection criteria — 194 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

194 organizations qualified on sector, size, and geography 194 within the band form the benchmarked peer set.

Distribution of comparable compensation

$122 total compensation of comparable organizations → $115,246 $677
$56610th
$1,69125th
$5,147Median
$16,47675th
$39,82690th
$677This org · 11th
p10$566
p25$1,691
p50$5,147
p75$16,476
p90$39,826
$677

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 WV 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
Fire Family Foundation CA$411,372 Chariman $36,974 $28,641 2024
Leaksville Volunteer Fire Dept NC$402,463 Secretary $40,636 $38,779 2023
Moon Twp Volunteer Fire Co PA$401,749 Treasurer $4,150 $3,713 2024
Pittsford Volunteer Fire NY$416,878 Chief $2,065 $1,674 2024
Shoemakersville Fire Company No 1 PA$416,935 President $15,062 $13,475 2024
Merrick Volunteer Fire Department Inc NY$417,894 Secretary $2,000 $1,669 2023
The Saint James Fire Department Incorporated NY$420,150 Treasurer $13,277 $10,763 2024
Gardner Lake Volunteer Fire Company Inc CT$393,064 Treasurer $9,000 $7,794 2023
Mountain Top Fire Company Inc PA$393,046 Vice President $7,134 $6,382 2024
Pulaski Tri County Fire Department WI$421,774 Chief $17,726 $17,098 2023
Butler Volunteer Fire Department WI$392,331 President/chief $9,990 $9,636 2023
Little River Fire Department Inc NC$422,636 Vice President $5,369 $5,124 2023
Saxis Volunteer Fire Company I VA$391,443 Treasurer $1,200 $1,040 2024
Creedmoor Volunteer Fire Department NC$426,446 Assistant Fire Chief $8,400 $8,016 2023
White Springs Fire Association Inc NY$427,043 Treasurer $9,100 $7,377 2024
Swedesburg Volunteer Fire Company PA$427,580 Board Member $18,740 $17,260 2023
Oakdale Fire Company Inc CT$427,787 Asst Deputy $4,760 $3,900 2025
Fairmont Fire Department Relief Assoc MN$386,302 President $550 $502 2023
Hospital Foundation Of Decatur Coun IN$385,935 Director $25,446 $24,073 2024
Somerton Volunteer Fire Company OH$429,145 Chief $1,846 $1,806 2023
Stroud Township Volunteer Fire PA$429,485 Treasurer $2,400 $2,147 2024
Derry Twp Vol Fire Dept Of Bradenville PA$383,797 Treasurer $500 $448 2024
Deep Branch Volunteer Fire Department Inc NC$382,825 Member $6,158 $5,877 2023
Spring Valley Area Emergency Services Corp WI$431,430 Fire Chief $4,000 $3,747 2024
Western Salisbury Volunteer Fire Company PA$432,068 Fire Chief $1,800 $1,610 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV 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 WV 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted11th

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 (Jason Maisey) 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 194 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $677 is reasonable (approximately the 11th 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.