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PeerBasis
Compensation Comparability Determination

Conneaut Lake Volunteer Fire

Executive Director / CEO

EIN 251645313
PA · NTEE M24Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Deedee Jewell, Executive Director / CEO ($3,281) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$300 total compensation of comparable organizations → $38,675 $3,281
$1,05010th
$2,17425th
$3,958Median
$7,60875th
$16,81290th
$3,281This org · 42nd
p10$1,050
p25$2,174
p50$3,958
p75$7,608
p90$16,812
$3,281

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
Northampton Township Volunteer Fire Relief AssociationPA $378,327$2,210 990
Huntingdon Valley Fire CoPA $356,660$5,828 990
Derry Twp Vol Fire Dept Of BradenvillePA $383,797$486 990
Volunteer Fire Company Of Mt Lebanon IncPA $346,736$6,270 990
Mountain Top Fire Company IncPA $393,046$6,929 990
Pocono Mountain Volunteer Fire CompanyPA $341,708$1,500 990
Moon Twp Volunteer Fire CoPA $401,749$4,031 990
Shoemakersville Fire Company No 1PA $416,935$14,630 990
Bower Hill Volunteer Fire DeptPA $318,223$1,643 990
East Mead Volunteer Fire Company No 1PA $312,458$38,675 990
Clintonville Volunteer FirePA $311,761$3,000 990
Swedesburg Volunteer Fire CompanyPA $427,580$18,740 990
Stroud Township Volunteer FirePA $429,485$2,331 990
Western Salisbury Volunteer Fire CompanyPA $432,068$1,748 990
Paxtonia Fire CompanyPA $434,688$11,656 990
Factoryville Fire CompanyPA $299,732$3,600 990
Primos-secane-westbrook Park FirePA $297,704$17,134 990
West Chester Volunteer FiremansPA $446,136$6,314 990
North Franklin Township VolunteerPA $290,795$4,300 990
Goodwill Fire Co No 1 Of York TwpPA $448,641$3,114 990
Safety First Volunteer Fire CoPA $283,305$33,120 990
Lawrence Park Volunteer Fire DepartmentPA $275,652$2,720 990
Greensburg Fire Dept Board Of ControlPA $272,197$1,200 990
Lamott Fire Company No 1PA $467,417$2,065 990
Mansfield Hose CompanyPA $469,849$900 990

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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted39th

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 (Deedee Jewell) 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 36 similarly situated organizations (Same NTEE sector (M24) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,281 is reasonable (approximately the 42nd 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.