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PeerBasis
Compensation Comparability Determination

Valley Stream Fire Dept Inc

Executive Director / CEO

EIN 274368853
NY · NTEE M24
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of William Croak, Executive Director / CEO ($2,400) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$211 total compensation of comparable organizations → $40,545 $2,400
$47510th
$63425th
$1,276Median
$3,08075th
$6,37490th
$2,400This org · 65th
p10$475
p25$634
p50$1,276
p75$3,080
p90$6,374
$2,400

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 NY 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
Windsor Fire Company Inc NY$258,763 President/captain $1,000 $1,026 2024
Gerry Volunteer Fire Department Inc NY$257,078 President $200 $211 2023
Mastic Chemical Company No 1 Inc NY$265,484 Treasurer $1,500 $1,540 2024
Lake Placid Volunteer Fire NY$270,494 Deputy Secre $2,500 $2,566 2024
Wantagh Fire Department NY$249,513 Recording Secretary $6,500 $6,672 2024
Ausable Forks Fire Department Inc NY$277,098 President $500 $528 2023
Warwick Fire Department NY$244,809 President $2,000 $2,053 2024
Webster Volunteer Fire Department Inc NY$279,416 Treasurer $9,440 $9,976 2023
Canajoharie Volunteer Firefighters Inc NY$281,037 Treasurer $500 $513 2024
United Fire Company No 1 NY$239,248 Financial Se $3,000 $3,079 2024
Rye Volunteer Firefighters Inc NY$288,373 Chief/secretary $1,200 $1,232 2024
Mendon Fire Department Inc NY$289,747 President $1,200 $1,268 2023
Lake Pleasant Volunteer Fire Department NY$230,088 Vice President $3,554 $3,648 2024
Vestal Fire Department Inc NY$229,649 Recording Secretary $1,000 $1,057 2023
Town Of Carlton Fire Company No 1 Inc NY$301,023 President $480 $493 2024
Freehold Volunteer Fire Company Inc NY$220,673 President $500 $528 2023
Clarendon Fire Company Inc NY$301,735 President $500 $513 2024
Hope Engine Company Number 1 Of White Plains New York NY$220,265 Treasurer $300 $317 2023
Fishers Island Fire Department NY$216,886 Fire Chief $3,000 $3,079 2024
Monticello Fire Department Inc NY$206,137 Treasurer $1,200 $1,268 2023
Potsdam Volunteer Fire Department NY$316,461 Warden $300 $300 2025
Kings Park Fire Department Inc NY$318,169 Secretary $6,000 $6,159 2024
People's Firehouse Inc NY$195,289 Executive Director $39,500 $40,545 2024
Huntington Manor Volunteer Fire NY$327,323 Chief $1,800 $1,848 2024
Ae Crandall Hook And Ladder Co Inc NY$193,746 Chief $300 $308 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default65th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted65th

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 (William Croak) 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 40 similarly situated organizations (Same NTEE sector (M24) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,400 is reasonable (approximately the 65th 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.