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PeerBasis
Compensation Comparability Determination

Lakota Fire Protection District Inc

Executive Director / CEO

EIN 273678747
ND · NTEE M24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jarad Crisman, Executive Director / CEO ($6,517) against every comparable organization that fit the selection criteria — 177 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

177 organizations qualified on sector, size, and geography 177 within the band form the benchmarked peer set.

Distribution of comparable compensation

$130 total compensation of comparable organizations → $181,960 $6,517
$43710th
$1,07025th
$2,842Median
$13,28675th
$32,38990th
$6,517This org · 68th
p10$437
p25$1,070
p50$2,842
p75$13,286
p90$32,389
$6,517

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 ND cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Manitowish Waters Fire CompanyWI $242,904$2,773 990
Long Bridge Volunteer Fire DeptNC $242,955$2,634 990
Fuller Hose Company No 1PA $240,021$363 990
United Fire Company No 1NY $239,248$2,399 990
Quinter Ambulance Service IncKS $238,761$29,203 990
Warwick Fire DepartmentNY $244,809$1,600 990
Kittrell Volunteer Fire DepartmentNC $237,641$26,604 990
Western Wayne County FireMI $237,161$9,594 990
Sheldon Fire Department IncVT $247,024$3,769 990
Wayne Township Volunteer Fire Dept Of Hamilton Co IncIN $247,778$44,456 990
Elgin Rural Fire Truck AssnMN $235,476$980 990
Garretson Volunteer Fire DepartmentSD $234,627$1,173 990
Wantagh Fire DepartmentNY $249,513$7,198 990
Penn Hills Volunteer FiremensPA $252,258$273 990
Villas Volunteer Fire Company IncNJ $230,226$1,975 990
Lake Pleasant Volunteer Fire DepartmentNY $230,088$2,842 990
Anderson Township Perry County Fire Dept IncIN $229,966$559 990
Vestal Fire Department IncNY $229,649$823 990
Ringgold Volunteer Fire & Rescue IncVA $228,267$13,286 990
Liberty Fire CompanyPA $255,298$772 990
Gerry Volunteer Fire Department IncNY $257,078$165 990
Newburg Fire AssociationPA $257,271$14,984 990
Hackensack Area Fire & Rescue DeptMN $257,542$6,024 990
Quinwood Community Vol Fire Dept IncWV $258,300$575 990
Long Cove Volunteer Fire DepartmentAL $225,080$123,032 990

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 ND 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 default68th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted68th

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 (Jarad Crisman) 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 177 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,517 is reasonable (approximately the 68th 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). 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.