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PeerBasis
Compensation Comparability Determination

The Vanlue Fire Department Inc

Executive Director / CEO

EIN 341538115
OH · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Price, Executive Director / CEO ($1,500) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $34,677 $1,500
$19110th
$45025th
$832Median
$2,64075th
$4,97590th
$1,500This org · 64th
p10$191
p25$450
p50$832
p75$2,640
p90$4,975
$1,500

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 OH 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
Phoenix Fire Engine Company No 2 PA$72,444 Recording Se $500 $485 2023
Peel Fire Protection District AR$70,765 Fire Chief $1,200 $1,274 2024
Maynard Fire Relief Association MN$74,904 Vice Preside $4,000 $3,732 2024
Sidney Fire Department Inc NY$78,010 Treasurer $950 $834 2023
Ghent Firemen's Relief Association MN$66,359 President $100 $93 2024
Nvfc 21st Century Fund DC$66,162 Chief Executive Officer $23,829 $19,743 2024
Beecher Falls Volunteer Fire Dept Inc VT$65,561 Chief $5,396 $5,279 2023
Somers Volunteer Fire Departmen Inc NY$79,825 President $1,000 $853 2024
Good Will Fire Department Inc NY$80,576 Secretary $1,500 $1,280 2024
Washington Fire Company No 2 Inc IN$63,832 Secy-treas $480 $492 2023
River Vale Volunteer Ambulance Corps Inc NJ$63,498 President $540 $455 2024
Dawson Firemen's Benefit MN$62,683 Trustee $37,170 $34,677 2024
Firemens Protective Association CT$61,547 Treasurer $3,000 $2,656 2024
Central Lakes Community Organization And MN$61,523 Treasurer $900 $840 2024
Greenwood Lake Volunteer Fire NY$60,771 Secretary $599 $511 2024
Trafford Fire Company 1 PA$84,553 President/ch $595 $577 2023
Monterey Firefighters Community CA$84,620 Ceo $3,000 $2,446 2024
Kenyon Fire Relief Association MN$59,974 Treasurer $550 $528 2023
Brooktondale Volunteer Fire Co Inc NY$57,882 President $300 $264 2023
Kendall Fire Department Inc NY$87,748 Treasurer $1,000 $853 2024
River Vale Volunteer Fire Dept Assoc Inc NJ$89,488 Treasurer $4,400 $3,709 2024
West Wyoming Vol Hose Co 1 PA$89,790 President, Board Member $2,100 $1,977 2024
Watkins Fireman's Relief Association MN$54,967 President $300 $280 2024
Ramsey Volunteer Fire Department NJ$90,193 President $599 $505 2024
Stonington Volunteer Fire Company PA$90,200 Fire Chief $200 $194 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default64th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted64th

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 (Mark Price) 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 44 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,500 is reasonable (approximately the 64th 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.