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PeerBasis
Compensation Comparability Determination

New Bethlehem Firemens Company No 1

Executive Director / CEO

EIN 256069824
PA · NTEE M99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Edward Goth, Executive Director / CEO ($400) against every comparable organization that fit the selection criteria — 197 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Edward Goth — reported title “Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

197 organizations qualified on sector, size, and geography 197 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $246,862 $400
$45910th
$88325th
$3,940Median
$34,38575th
$72,82290th
$400This org · 9th
p10$459
p25$883
p50$3,940
p75$34,385
p90$72,822
$400

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
Bowlus Firemens Relief Association MN$148,274 Gambling Manager $9,900 $9,809 2024
Winhall Fire Department Inc VT$147,391 Chief $9,709 $9,799 2024
Montezuma Fire Department Inc OH$147,032 Fire Chief $1,500 $1,593 2024
Friendship Hose Co 1 PA$149,162 Vice President $4,500 $4,500 2024
Lovington Comm Ambulance Serv Inc IL$145,867 Treasurer $4,050 $4,111 2023
Pipestone Firefighters Relief Assoc MN$150,388 President $100 $99 2024
Duval District Volunteer Fire Department WV$145,689 Treasurer $1,800 $1,954 2024
Hilton Fire Department NY$151,132 Board Treasurer $9,975 $9,039 2024
Memphis-shelby County Law Enforcement Foundation Inc TN$151,500 Executive Director $60,833 $62,469 2025
York Beach Volunteer Fire Dept ME$151,575 Treasurer/captain $2,250 $2,201 2025
Yankton Volunteer Firefighters Assn SD$144,245 President $2,080 $2,302 2024
West Tisbury Volunteer Firemen's Civic Association Inc MA$143,210 President $1,500 $1,391 2023
Whitelaw Volunteer Fire Department WI$153,308 President $1,808 $1,893 2024
Volunteer Fire Company Of Mill Hall PA$142,468 Treasurer $1,120 $1,153 2023
Iada Foundation ID$142,147 Executive Director $105,318 $112,347 2024
Capracare Inc NY$154,101 President & Ceo $10,097 $9,419 2023
Westhaven Water Supply Corporation TX$141,971 General Manager $15,945 $15,994 2024
Volunteer Engine Company No 2 Inc NJ$141,436 President $300 $269 2024
Florida National Guard Foundation Inc FL$154,888 Executive Dir. $31,200 $29,391 2024
Brighton Volunteer Firemens NY$154,916 Secretary $833 $777 2023
Green Isle Firemen's Relief Association MN$155,340 Treasurer $750 $743 2024
Port Jefferson Volunteer Firemens Benevolent Association Inc NY$155,788 Secretary $750 $700 2023
Hunter Ambulance Service ND$140,127 Director $4,872 $5,361 2024
Auburn Fire Company Ambulance Service PA$139,575 President $13,000 $13,384 2023
Columbus Fireman's Cheer Fund IN$157,344 Co-chair $1,500 $1,586 2024

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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted9th

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 (Edward Goth) 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 197 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $400 is reasonable (approximately the 9th 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.