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PeerBasis
Compensation Comparability Determination

Chickasaw Community Mutual Fire

Executive Director / CEO

EIN 341600851
OH · NTEE M41
FY ending 2025-01-31
June 9, 2026

This analysis benchmarks the total compensation of Joe Hartings, Executive Director / CEO ($2,000) against every comparable organization that fit the selection criteria — 325 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

325 organizations qualified on sector, size, and geography 325 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $231,199 $2,000
$54010th
$1,57225th
$10,787Median
$47,20175th
$76,13890th
$2,000This org · 28th
p10$540
p25$1,572
p50$10,787
p75$47,201
p90$76,138
$2,000

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 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
Dell Rapids Volunteer Fire SD$265,855 Chief $3,600 $3,964 2023
Citizens Hook & Ladder Co No 1 PA$265,819 Financial Trustee $6,000 $5,799 2024
California Fire Prevention Organization CA$266,567 Board Member General Manager $30,500 $26,278 2023
Mastic Chemical Company No 1 Inc NY$265,484 Treasurer $1,500 $1,314 2024
Lubbock Fire Educators Inc TX$266,954 President $33,105 $32,093 2024
Richardton Firemen's Auxiliary ND$267,191 Gaming Manag $4,900 $5,077 2025
Grafton Volunteer Fire Department ND$267,554 Fire Chief $5,510 $5,860 2024
Korean Register Of Shipping Inc NJ$264,064 President $30,000 $25,959 2024
Altavista Volunteer Fire Company Inc VA$264,056 Director & Chief $5,640 $5,277 2024
Williamstown Volunteer Fire Company Inc WV$263,052 Fire Chief $132 $142 2023
Grimesland Volunteer Fire Dept NC$269,468 Treasurer $2,400 $2,341 2025
Where To Turn Inc NY$262,611 Exec. Direct $99,000 $89,258 2023
Western Regional Ems Inc PA$269,847 Executive Director $68,360 $66,067 2024
Lake Placid Volunteer Fire NY$270,494 Deputy Secre $2,500 $2,189 2024
Jefferson County Long Term Recovery TX$261,535 Disaster Recovery Director $72,000 $69,799 2024
Valley Stream Fire Dept Inc NY$261,037 Maint Chairman $2,400 $2,048 2025
Greenville Area Parkinsons Society SC$271,642 Executive Director $81,000 $81,894 2024
Tri Clover Fire Company PA$260,691 President $1,580 $1,572 2023
Greensburg Fire Dept Board Of Control PA$272,197 President - Station #6 $25 $24 2023
Israel Rescue Coalition Inc NY$260,000 Vice President $13,743 $12,036 2024
Signal Hill Fire Protection IL$272,876 Board Member $1,194 $1,138 2024
Cord Volunteer Fire Department Inc AR$272,906 Secreatary/treasurer $1,280 $1,436 2023
Bachelors Hall Volunteer Fire VA$259,408 Treasurer $1,200 $1,123 2024
Redondo Beach Police Foundation CA$259,261 Executive Dir. $42,000 $35,147 2024
Yogashield Yoga For First Responders NM$273,421 Ceo $60,000 $62,542 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2025 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 default28th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted28th

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 (Joe Hartings) 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 325 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,000 is reasonable (approximately the 28th 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.