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PeerBasis
Compensation Comparability Determination

National Coalition For Safer Roads

Executive Director / CEO

EIN 275088027
TX · NTEE M01
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melissa Wandall, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 85 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: Melissa Wandall — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

85 organizations qualified on sector, size, and geography 85 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $539,975 $60,000
$24110th
$55925th
$1,830Median
$8,60975th
$56,50990th
$60,000This org · 91st
p10$241
p25$559
p50$1,830
p75$8,609
p90$56,509
$60,000

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
Illinois Realtors Relief Foundation IL$80,193 President $549,419 $539,975 2024
Somers Volunteer Fire Departmen Inc NY$79,825 President $1,000 $903 2024
Good Will Fire Department Inc NY$80,576 Secretary $1,500 $1,355 2024
Wv Voluntary Organizations Active WV$78,599 Executive Di $72,881 $78,887 2024
New Jersey State Firemens Association NJ$78,523 President $1,000 $919 2023
Sidney Fire Department Inc NY$78,010 Treasurer $950 $883 2023
Mine Hill First Aid Squad Inc NJ$76,161 President $9,900 $8,609 2025
Trafford Fire Company 1 PA$84,553 President/ch $595 $611 2023
Monterey Firefighters Community CA$84,620 Ceo $3,000 $2,590 2024
Maynard Fire Relief Association MN$74,904 Vice Preside $4,000 $3,951 2024
Phoenix Fire Engine Company No 2 PA$72,444 Recording Se $500 $513 2023
The Vanlue Fire Department Inc OH$72,436 Chief $1,500 $1,588 2024
Kendall Fire Department Inc NY$87,748 Treasurer $1,000 $903 2024
Peel Fire Protection District AR$70,765 Fire Chief $1,200 $1,348 2024
River Vale Volunteer Fire Dept Assoc Inc NJ$89,488 Treasurer $4,400 $3,927 2024
West Wyoming Vol Hose Co 1 PA$89,790 President, Board Member $2,100 $2,094 2024
Duluth Firefighters Mutual Aid Association MN$89,945 Bookkeeper $31,262 $31,792 2023
Ramsey Volunteer Fire Department NJ$90,193 President $599 $535 2024
Stonington Volunteer Fire Company PA$90,200 Fire Chief $200 $205 2023
Dale Borough Fire Company PA$90,459 President $18,888 $19,386 2023
Lignite Volunteer Fire Dept ND$91,226 Secretary/treasurer $5,000 $5,485 2024
Makinen Volunteer Fire Department MN$68,682 Chief $1,100 $1,087 2024
Malibu Foundation CA$68,574 Executive Dir. $134,000 $115,673 2024
Lakeland Volunteer Fire Department MN$91,816 Training Office $213 $216 2023
Mooney Aircraft Pilots Association Safety Foundation Inc MA$92,371 President $1,700 $1,527 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 default91st
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted86th

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 (Melissa Wandall) 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 85 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 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.