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PeerBasis
Compensation Comparability Determination

Brownstown Volunteer Fire Company

Executive Director / CEO

EIN 251015959
PA · NTEE M24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Robert Popchak, Executive Director / CEO ($2,329) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$200 total compensation of comparable organizations → $34,102 $2,329
$48510th
$57725th
$1,749Median
$6,59475th
$19,87990th
$2,329This org · 55th
p10$485
p25$577
p50$1,749
p75$6,594
p90$19,879
$2,329

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
Elkland Borough Volunteer Fire Department IncPA $134,481$510 990
Alburtis Fire Company No 1PA $131,745$3,317 990
Brooklyn Hose Company No 3PA $135,242$28,802 990
Summit Township Volunteer FirePA $136,277$8,375 990
Crafton Volunteer Fire DepartmentPA $128,091$1,457 990
Auburn Fire Company Ambulance ServicePA $139,575$13,000 990
New Stanton Volunteer FirePA $125,745$560 990
Volunteer Fire Company Of Mill HallPA $142,468$1,120 990
Matamoras Fire DepartmentPA $120,456$350 990
Friendship Hose Co 1PA $149,162$4,371 990
Hop Bottom Hose CompanyPA $115,849$583 990
Chippewa Township VfdPA $113,480$582 990
Oklahoma Civilian Defense Fire CompanyPA $106,063$600 990
Gale Hose Co No 1 IncPA $167,151$6,000 990
Dale Borough Fire CompanyPA $90,459$18,888 990
Stonington Volunteer Fire CompanyPA $90,200$200 990
West Wyoming Vol Hose Co 1PA $89,790$2,040 990
Nelson Volunteer Fire Company IncPA $195,943$34,102 990
Biglerville Hose & Truck Co No 1PA $196,883$3,600 990
Waynesboro Volunteer Fire Department IncPA $198,913$500 990

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 default55th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted55th

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 Popchak) 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 20 similarly situated organizations (Same NTEE sector (M24) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,329 is reasonable (approximately the 55th 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.