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PeerBasis
Compensation Comparability Determination

Irvona Volunteer Ambulance Services

Executive Director / CEO

EIN 251868486
PA · NTEE E62
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeffrey L Kennedy, Executive Director / CEO ($38,008) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$280 total compensation of comparable organizations → $108,484 $38,008
$1,39910th
$9,47525th
$20,550Median
$41,08475th
$63,31690th
$38,008This org · 70th
p10$1,399
p25$9,475
p50$20,550
p75$41,084
p90$63,316
$38,008

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
Spokane County Ems & Trauma CouncilWA $302,653$31,846 990
Garretson Community Ambulance CorpSD $295,575$33,400 990
Union Fire Company & Rescue SquadNJ $306,473$1,186 990
Center Point Ambulance Service IncIA $292,486$14,780 990
Valois Logan & Hector VolunteerNY $307,817$280 990
Amelia Emergency Squad IncVA $288,031$932 990
Conemaugh Valley RegionalPA $315,942$49,287 990
Greater Northwest Emergency MedicalMN $281,243$108,484 990
Dickeyville Rescue Squad IncWI $281,007$42,851 990
Cool Branch Volunteer RescueVA $322,030$37,026 990
Penn Mahoning Ambulance AssociationPA $324,791$20,550 990
Buncombe County Rescue SquadNC $270,094$20,308 990
Moosabec Ambulance ServiceME $331,398$30,676 990
Orbisonia Rockhill Emergency Medical ServicePA $265,620$40,819 990
Cavalier Hook And Ladder SocietyND $262,507$23,792 990
Fox Township Ambulance Association IncPA $262,402$13,050 990
Tionesta Ambulance Service IncPA $260,800$48,297 990
Flemington Area Emergency MedicalWV $340,570$19,032 990
Stanley Civil Defense RescueNC $258,898$18,858 990
Millerstown Ambulance LeaguePA $255,842$9,868 990
Bergenfield Volunteer Ambulance Corp IncNJ $254,463$13,880 990
Port Canaveral Marine Firefighting Training Academy IncFL $253,279$78,853 990
Pleasant Plains First Aid Squad InNJ $251,113$3,750 990
Mobile Surgery InternationalUT $351,788$59,013 990
Jackson Twp EmergencyIN $246,841$4,911 990

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 default70th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted69th

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 (Jeffrey L Kennedy) 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 61 similarly situated organizations (Same NTEE sector (E62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,008 is reasonable (approximately the 70th 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.