Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Safety And Justice Oregon

Executive Director / CEO

EIN 300457438
OR · NTEE M01
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tera Hurst, Executive Director / CEO ($13,228) against every comparable organization that fit the selection criteria — 217 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Tera Hurst — reported title “EXECUTIVE DIRECTOR OF HRJA”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

217 organizations qualified on sector, size, and geography 217 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $265,092 $13,228
$51810th
$1,04025th
$4,883Median
$38,43575th
$77,59890th
$13,228This org · 61st
p10$518
p25$1,040
p50$4,883
p75$38,435
p90$77,598
$13,228

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 OR 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
Decorah Volunteer Fire Department IA$160,745 Chief $778 $944 2023
The Elevated Studio Inc NY$161,388 Executive Director/president $35,600 $35,664 2023
Volunteer Firemen's Relief Assoc Of PA$160,572 President $500 $537 2024
Eagle Fire Engine & Hose Company No 1 2 NY$160,506 President $100 $100 2023
Tri-state Fire School Association Inc WV$162,176 Director $25,928 $31,123 2023
Mantorville Fire Department MN$159,745 President $500 $548 2023
Addventuri VA$158,204 Executive Di $66,269 $68,901 2024
Accessos CA$164,087 Executive Director $98,149 $91,263 2024
Columbus Fireman's Cheer Fund IN$157,344 Co-chair $1,500 $1,703 2024
Avon Firemen's Relief Association MN$164,694 President $353 $376 2024
Spencerport Volunteer Firemens Assoc Inc NY$164,917 President $2,000 $2,004 2023
Goshen Volunteer Fire Department NC$165,526 President $786 $875 2024
Whitehall Volunteer Fire Company Inc NY$165,656 Recording Secretary Admin Asst $25,383 $25,429 2023
Puyallup Extrication Team Inc WA$165,663 Executive Direc $38,300 $36,925 2024
Port Jefferson Volunteer Firemens Benevolent Association Inc NY$155,788 Secretary $750 $751 2023
Green Isle Firemen's Relief Association MN$155,340 Treasurer $750 $798 2024
Brighton Volunteer Firemens NY$154,916 Secretary $833 $835 2023
Florida National Guard Foundation Inc FL$154,888 Executive Dir. $31,200 $31,562 2024
Gale Hose Co No 1 Inc PA$167,151 Billing/privacy Officer & Chief 10-70 $6,000 $6,633 2023
Indian Mills Volunteer Fire Company NJ$167,729 President $717 $710 2023
Capracare Inc NY$154,101 President & Ceo $10,097 $10,115 2023
Bellevue Fire Foundation WA$168,547 President And Ceo $118,772 $117,889 2023
Whitelaw Volunteer Fire Department WI$153,308 President $1,808 $2,033 2024
Revved Up Kids Inc GA$168,897 Executive Di $29,608 $32,057 2024
Cottage Grove Vol Fire Department WI$169,568 President $4,030 $4,666 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default61st
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted95th

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 (Tera Hurst) 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 217 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,228 is reasonable (approximately the 61st 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.