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PeerBasis
Compensation Comparability Determination

Elkland Borough Volunteer Fire Department Inc

Executive Director / CEO

EIN 237394096
PA · NTEE M24Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Alexis Taft, Executive Director / CEO ($525) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$206 total compensation of comparable organizations → $35,109 $525
$48410th
$60025th
$2,398Median
$7,40075th
$21,48790th
$525This org · 16th
p10$484
p25$600
p50$2,398
p75$7,400
p90$21,487
$525

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.

OrganizationStateTotal revenueTotal compSource
Brooklyn Hose Company No 3PA $135,242$29,653 990
Brownstown Volunteer Fire CompanyPA $133,120$2,398 990
Summit Township Volunteer FirePA $136,277$8,622 990
Alburtis Fire Company No 1PA $131,745$3,415 990
Auburn Fire Company Ambulance ServicePA $139,575$13,384 990
Crafton Volunteer Fire DepartmentPA $128,091$1,500 990
Volunteer Fire Company Of Mill HallPA $142,468$1,153 990
New Stanton Volunteer FirePA $125,745$577 990
Matamoras Fire DepartmentPA $120,456$360 990
Friendship Hose Co 1PA $149,162$4,500 990
Hop Bottom Hose CompanyPA $115,849$600 990
Chippewa Township VfdPA $113,480$599 990
Oklahoma Civilian Defense Fire CompanyPA $106,063$618 990
Gale Hose Co No 1 IncPA $167,151$6,177 990
Dale Borough Fire CompanyPA $90,459$19,446 990
Stonington Volunteer Fire CompanyPA $90,200$206 990
Nelson Volunteer Fire Company IncPA $195,943$35,109 990
Biglerville Hose & Truck Co No 1PA $196,883$3,706 990
Waynesboro Volunteer Fire Department IncPA $198,913$515 990

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 default16th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted16th

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 (Alexis Taft) 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 19 similarly situated organizations (Same NTEE sector (M24) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $525 is reasonable (approximately the 16th 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). 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.