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PeerBasis
Compensation Comparability Determination

Puyallup Extrication Team Inc

Executive Director / CEO

EIN 262567135
WA · NTEE M19
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeffrey Pugh, Executive Director / CEO ($38,300) against every comparable organization that fit the selection criteria — 226 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jeffrey Pugh — reported title “Executive Direc”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

226 organizations qualified on sector, size, and geography 226 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $274,967 $38,300
$53510th
$1,10925th
$5,056Median
$39,67775th
$78,69790th
$38,300This org · 74th
p10$535
p25$1,109
p50$5,056
p75$39,677
p90$78,697
$38,300

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 WA 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
Whitehall Volunteer Fire Company Inc NY$165,656 Recording Secretary Admin Asst $25,383 $26,376 2023
Goshen Volunteer Fire Department NC$165,526 President $786 $907 2024
Spencerport Volunteer Firemens Assoc Inc NY$164,917 President $2,000 $2,078 2023
Avon Firemen's Relief Association MN$164,694 President $353 $390 2024
Gale Hose Co No 1 Inc PA$167,151 Billing/privacy Officer & Chief 10-70 $6,000 $6,880 2023
Accessos CA$164,087 Executive Director $98,149 $94,662 2024
Indian Mills Volunteer Fire Company NJ$167,729 President $717 $736 2023
Bellevue Fire Foundation WA$168,547 President And Ceo $118,772 $122,280 2023
Revved Up Kids Inc GA$168,897 Executive Di $29,608 $33,252 2024
Tri-state Fire School Association Inc WV$162,176 Director $25,928 $32,282 2023
Cottage Grove Vol Fire Department WI$169,568 President $4,030 $4,840 2023
The Elevated Studio Inc NY$161,388 Executive Director/president $35,600 $36,993 2023
Granville Rural Fire Department NC$170,290 Board Member $1,215 $1,444 2023
Safety And Justice Oregon OR$161,007 Executive Director Of Hrja $13,228 $13,721 2024
Decorah Volunteer Fire Department IA$160,745 Chief $778 $980 2023
Bowmanstown Volunteer Fire Company PA$170,750 Treasurer $7,800 $8,688 2024
Volunteer Firemen's Relief Assoc Of PA$160,572 President $500 $557 2024
Eagle Fire Engine & Hose Company No 1 2 NY$160,506 President $100 $104 2023
Mantorville Fire Department MN$159,745 President $500 $568 2023
Silver Creek Volunteer Fire Department WI$171,764 President $1,525 $1,779 2024
Fire Services Training Institute CA$172,244 Executive Dir. $20,000 $19,290 2024
Orange County Rural Vfd District 1 IN$172,578 Fire Chief $9,600 $11,642 2023
Bradley Gardens Volunteer Fire Company Inc NJ$172,869 Secretary $600 $598 2024
Addventuri VA$158,204 Executive Di $66,269 $71,468 2024
Bikehouston Inc TX$173,613 Executive Director $135,721 $151,639 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default74th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted73rd

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 Pugh) 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 226 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,300 is reasonable (approximately the 74th 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.