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PeerBasis
Compensation Comparability Determination

Shop On State Inc

Executive Director / CEO

EIN 273430889
IA · NTEE M24
FY ending 2025-04-30
June 9, 2026

This analysis benchmarks the total compensation of Amy Hartson, Executive Director / CEO ($24,301) against every comparable organization that fit the selection criteria — 158 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

158 organizations qualified on sector, size, and geography 158 within the band form the benchmarked peer set.

Distribution of comparable compensation

$24 total compensation of comparable organizations → $130,310 $24,301
$38310th
$82825th
$1,989Median
$6,32375th
$19,85790th
$24,301This org · 91st
p10$383
p25$828
p50$1,989
p75$6,323
p90$19,857
$24,301

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 IA 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
Manor Volunteer Fire Department PA$213,195 President $240 $224 2024
Option Independent Fire Company Of PA$212,217 President $480 $462 2023
Lake Dalecarlia Volunteer Fire Depa IN$214,937 Chief $1,250 $1,324 2022
White Plains Volunteer Fire Department Inc NC$215,185 Secretary/treasurer $6,000 $5,662 2025
Mountain Park Volunteer Fire Department Inc NC$216,005 Treasurer $1,475 $1,392 2025
Melfa Volunteer Fire And Rescu VA$216,290 Fire Chief $5,300 $4,674 2025
Fishers Island Fire Department NY$216,886 Fire Chief $3,000 $2,541 2024
Cranbury Fire Company Inc NJ$207,874 Treasurer $400 $335 2024
North Middleton Township Volunteer PA$207,824 Trustee Thro $2,074 $1,996 2023
Rio Grande Volunteer Fire Co #1 Inc NJ$217,708 President $1,200 $1,005 2024
Monticello Fire Department Inc NY$206,137 Treasurer $1,200 $1,046 2023
Albany Area Volunteer Fire Dep OH$219,413 Fire Chief $390 $377 2025
Hope Engine Company Number 1 Of White Plains New York NY$220,265 Treasurer $300 $262 2023
Litchfield County Fire Chiefs Emergency CT$220,415 School Director $6,150 $5,565 2023
Freehold Volunteer Fire Company Inc NY$220,673 President $500 $436 2023
Lake Kabetogama Area Vol Fire Dept MN$221,132 Treasurer $3,600 $3,249 2025
Flushing Volunteer Fire Department OH$222,384 President $21,975 $22,464 2023
Routt County Wildfire Mitigation Council CO$222,467 Executive Director $68,221 $61,325 2024
Branch Volunteer Fire & Rescue Inc WI$202,352 President $860 $842 2024
Jot-um-down Vol Fire Dept In NC$202,091 Chief $700 $661 2025
Wellsburg Volunteer Fire Department Inc WV$223,428 Fire Chief $600 $609 2024
Floyd Romance Volunteer Fire Department AR$224,769 Treasurer $1,313 $1,348 2025
Hawtree Volunteer Fire Department Inc NC$224,891 Chief $256 $256 2023
Long Cove Volunteer Fire Department AL$225,080 Employee $128,667 $130,310 2024
Waynesboro Volunteer Fire Department Inc PA$198,913 Treasurer $500 $481 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA cost of living and 2025 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 IA 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 default91st
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted90th

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 (Amy Hartson) 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 158 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,301 is reasonable (approximately the 91st 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.