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PeerBasis
Compensation Comparability Determination

Marion Volunteer Fire Department

Executive Director / CEO

EIN 300852804
SD · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rick Nelson, Executive Director / CEO ($500) against every comparable organization that fit the selection criteria — 126 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Rick Nelson — reported title “FIRE CHIEF”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

126 organizations qualified on sector, size, and geography 126 within the band form the benchmarked peer set.

Distribution of comparable compensation

$23 total compensation of comparable organizations → $125,951 $500
$32510th
$66325th
$1,554Median
$5,55475th
$17,61890th
$500This org · 17th
p10$325
p25$663
p50$1,554
p75$5,554
p90$17,618
$500

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 SD 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
Northwest Rockingham County Fire Protection Association Inc NC$175,710 Treasurer $3,589 $3,273 2025
Grand Mound Volunteer Fire Company IA$175,138 1st Asst Chi $1,250 $1,277 2023
Manhasset-lakeville Fire Department Corp NY$179,932 Treasurer $750 $632 2023
Springs Fire Department Inc NY$174,314 Chief $1,500 $1,264 2023
Bradley Gardens Volunteer Fire Company Inc NJ$172,869 Secretary $600 $485 2024
Cattaraugus Volunteer Fire Co Inc NY$181,531 Treasurer $1,000 $797 2025
Orange County Rural Vfd District 1 IN$172,578 Fire Chief $9,600 $9,444 2023
Fire Services Training Institute CA$172,244 Executive Dir. $20,000 $15,648 2024
Lebanon Valley Protective NY$182,228 Pres/treas $1,500 $1,264 2023
Silver Creek Volunteer Fire Department WI$171,764 President $1,525 $1,443 2024
Depew Volunteer Fire Department Inc NY$182,645 Secretary $1,200 $983 2024
Traphill Volunteer Fire Department Inc NC$182,877 Asst Chief $1,778 $1,665 2024
Granville Rural Fire Department NC$170,290 Board Member $1,215 $1,171 2023
Cottage Grove Vol Fire Department WI$169,568 President $4,030 $3,926 2023
Millbrook Engine Hook & Ladder Co NY$185,671 2nd Lt, Fd/secretary $7,150 $5,854 2024
Tangier Volunteer Fire Department Inc VA$186,396 Acting Treasurer $12,000 $10,499 2024
Indian Mills Volunteer Fire Company NJ$167,729 President $717 $597 2023
Gale Hose Co No 1 Inc PA$167,151 Billing/privacy Officer & Chief 10-70 $6,000 $5,581 2023
Cronomer Valley Fire Department Inc NY$187,958 Vice Preside $600 $506 2023
Fire Dept Relief Assn St James MN$188,038 President $500 $448 2024
Goshen Volunteer Fire Department NC$165,526 President $786 $736 2024
Spencerport Volunteer Firemens Assoc Inc NY$164,917 President $2,000 $1,686 2023
Vol & Exempt Firefighters Benevolent Assoc Of Briarcliff Manor Ny NY$192,067 President $3,000 $2,456 2024
East Syracuse Fire Department Inc NY$192,446 Caretaker $1,250 $1,023 2024
Doyle Volunteer Hose Company NY$192,512 Interim Secretary $2,917 $2,459 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default17th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted17th

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 (Rick Nelson) 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 126 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $500 is reasonable (approximately the 17th 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.