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PeerBasis
Compensation Comparability Determination

Southwestern Section Imsa Inc

Executive Director / CEO

EIN 270093818
TX · NTEE M02
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Mike Durgin Resigned May 2024, Executive Director / CEO ($4,300) against every comparable organization that fit the selection criteria — 330 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mike Durgin Resigned May 2024 — reported title “PRESIDENT/DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

330 organizations qualified on sector, size, and geography 330 within the band form the benchmarked peer set.

Distribution of comparable compensation

$137 total compensation of comparable organizations → $304,762 $4,300
$1,31510th
$4,56925th
$19,126Median
$64,72475th
$99,80290th
$4,300This org · 23rd
p10$1,315
p25$4,569
p50$19,126
p75$64,724
p90$99,802
$4,300

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 TX 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
Jeb Stuart Rescue Squad Incorporated VA$493,464 Secretary $290 $289 2023
Burnet Volunteer Fire Department TX$492,405 Fire Chief $50,000 $50,000 2024
Holly Grove Fire Department Inc NC$495,181 Vice President $36,210 $36,439 2025
Blossburg Volunteer Fire Department PA$491,559 Treasurer $2,625 $2,695 2023
Project Give Back To Community VA$491,529 President $86,397 $85,857 2023
Heart Of Texas Regional Advisory Council TX$490,769 Executive Director $88,697 $88,697 2024
Nseaswim NC$490,765 Head Coach $65,142 $67,288 2024
Crashcourse Village Inc OH$496,878 Treasurer/secretary $27,733 $28,607 2025
Haverford Township Volunteer PA$488,912 Treasurer $4,000 $3,988 2024
Belmont Hills Fire Company PA$498,280 Financial Se $4,500 $4,486 2024
Volunteer And Exempt Firemens Benevolent NY$498,841 President $599 $541 2024
Teachers Unify To End Gun Violence CT$500,365 Executive Dir. $48,462 $44,254 2025
Behind The Scenes Foundation CT$485,902 Executive Di $130,197 $122,036 2024
Molecular Biology Consortium IL$501,234 Beamline Director $283,070 $278,204 2024
Central United States Earthquake TN$485,331 Executive Director $66,341 $71,771 2023
Grosse Pointe Public Safety MI$502,022 Executive Di $41,059 $42,367 2024
Glenn Dale Fire Association Inc MD$484,409 Treasurer $22,830 $21,337 2024
Elk River Fire Department Relief MN$483,667 President (Thru 12/01/2024) $416 $411 2024
Beasley Community Volunteer Fire TX$482,667 Assist Fire Chief $17,550 $17,550 2024
Falkland Rescue Squad NC$482,491 Captain $81,191 $83,866 2024
Central Fire Department Of Davidson County Inc NC$505,044 Secretary $2,003 $2,015 2025
Thomas Jefferson Emergency VA$505,148 Executive Director $99,856 $93,901 2025
Brightside Foundation Inc KY$481,773 Ceo - Non Voting $36,333 $40,175 2023
Lafayette Community Fire Protection MN$480,602 Treasurer $600 $578 2025
Springboro Volunteer Fire PA$506,579 President $3,840 $3,828 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default23rd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted22nd

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 (Mike Durgin Resigned May 2024) 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 13, 2026, comparing compensation against 330 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,300 is reasonable (approximately the 23rd 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 13, 2026.