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PeerBasis
Compensation Comparability Determination

Wayne Township Volunteer Fire Dept Of Hamilton Co Inc

Executive Director / CEO

EIN 274420353
IN · NTEE M24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bryan Mason, Executive Director / CEO ($46,262) against every comparable organization that fit the selection criteria — 181 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

181 organizations qualified on sector, size, and geography 181 within the band form the benchmarked peer set.

Distribution of comparable compensation

$24 total compensation of comparable organizations → $128,031 $46,262
$41610th
$99925th
$2,837Median
$10,75075th
$32,87690th
$46,262This org · 94th
p10$416
p25$999
p50$2,837
p75$10,750
p90$32,876
$46,262

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 IN 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
Sheldon Fire Department Inc VT$247,024 Chief $4,020 $3,727 2024
Wantagh Fire Department NY$249,513 Recording Secretary $6,500 $5,410 2024
Warwick Fire Department NY$244,809 President $2,000 $1,665 2024
Penn Hills Volunteer Firemens PA$252,258 Secretary $300 $284 2023
Long Bridge Volunteer Fire Dept NC$242,955 Chief $2,880 $2,741 2024
Manitowish Waters Fire Company WI$242,904 Chief $3,000 $2,886 2024
Lakota Fire Protection District Inc ND$241,711 Sec/treasure $6,517 $6,782 2023
Liberty Fire Company PA$255,298 Financial Secretary $874 $803 2024
Fuller Hose Company No 1 PA$240,021 Secretary $400 $378 2023
United Fire Company No 1 NY$239,248 Financial Se $3,000 $2,497 2024
Quinter Ambulance Service Inc KS$238,761 Chairman $29,664 $30,389 2023
Gerry Volunteer Fire Department Inc NY$257,078 President $200 $171 2023
Newburg Fire Association PA$257,271 Steward $16,489 $15,593 2023
Hackensack Area Fire & Rescue Dept MN$257,542 Pres/fire Ch $6,690 $6,268 2023
Kittrell Volunteer Fire Department NC$237,641 President $18,290 $17,406 2024
Quinwood Community Vol Fire Dept Inc WV$258,300 Treasurer $600 $599 2024
Western Wayne County Fire MI$237,161 Executive Di $10,200 $9,983 2023
Windsor Fire Company Inc NY$258,763 President/captain $1,000 $832 2024
Bachelors Hall Volunteer Fire VA$259,408 Treasurer $1,200 $1,068 2024
Elgin Rural Fire Truck Assn MN$235,476 President $120 $110 2024
Tri Clover Fire Company PA$260,691 President $1,580 $1,494 2023
Garretson Volunteer Fire Department SD$234,627 President $1,200 $1,220 2024
Valley Stream Fire Dept Inc NY$261,037 Maint Chairman $2,400 $1,946 2025
Williamstown Volunteer Fire Company Inc WV$263,052 Fire Chief $132 $136 2023
Altavista Volunteer Fire Company Inc VA$264,056 Director & Chief $5,640 $5,016 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2023 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 IN 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 default94th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted93rd

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 (Bryan Mason) 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 181 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,262 is reasonable (approximately the 94th 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.