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PeerBasis
Compensation Comparability Determination

Manor Volunteer Fire Department

Executive Director / CEO

EIN 256037675
PA · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tiffnay Kolbosky, Executive Director / CEO ($240) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$26 total compensation of comparable organizations → $39,817 $240
$42010th
$1,06225th
$2,945Median
$6,13375th
$32,45290th
$240This org · 5th
p10$420
p25$1,062
p50$2,945
p75$6,133
p90$32,452
$240

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Option Independent Fire Company Of PA$212,217 President $480 $494 2023
North Middleton Township Volunteer PA$207,824 Trustee Thro $2,074 $2,135 2023
Waynesboro Volunteer Fire Department Inc PA$198,913 Treasurer $500 $515 2023
Biglerville Hose & Truck Co No 1 PA$196,883 Treasurer $3,600 $3,706 2023
Nelson Volunteer Fire Company Inc PA$195,943 Ems Chief $34,102 $35,109 2023
Fuller Hose Company No 1 PA$240,021 Secretary $400 $412 2023
Penn Hills Volunteer Firemens PA$252,258 Secretary $300 $309 2023
Liberty Fire Company PA$255,298 Financial Secretary $874 $874 2024
Newburg Fire Association PA$257,271 Steward $16,489 $16,976 2023
Gale Hose Co No 1 Inc PA$167,151 Billing/privacy Officer & Chief 10-70 $6,000 $6,177 2023
Tri Clover Fire Company PA$260,691 President $1,580 $1,627 2023
Citizens Hook & Ladder Co No 1 PA$265,819 Financial Trustee $6,000 $6,000 2024
Greensburg Fire Dept Board Of Control PA$272,197 President - Station #6 $25 $26 2023
Lawrence Park Volunteer Fire Department PA$275,652 Treasurer $2,800 $2,800 2024
Friendship Hose Co 1 PA$149,162 Vice President $4,500 $4,500 2024
Safety First Volunteer Fire Co PA$283,305 Steward $33,120 $34,098 2023
North Franklin Township Volunteer PA$290,795 President $2,380 $2,450 2023
Primos-secane-westbrook Park Fire PA$297,704 President $17,640 $17,640 2024
Factoryville Fire Company PA$299,732 Treasurer $3,600 $3,706 2023
Clintonville Volunteer Fire PA$311,761 Treasurer $3,000 $3,089 2023
East Mead Volunteer Fire Company No 1 PA$312,458 Manager Of Operations $38,675 $39,817 2023
Bower Hill Volunteer Fire Dept PA$318,223 Trustee $1,643 $1,692 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2024 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 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted5th

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 (Tiffnay Kolbosky) 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 22 similarly situated organizations (Same NTEE sector (M24) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $240 is reasonable (approximately the 5th 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.