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

Tiltonsville Volunteer Fire Department

Executive Director / CEO

EIN 346608591
OH · NTEE M24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Colin Cooper, Executive Director / CEO ($3,604) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Colin Cooper — reported title “FIRE CHIEF, VICE PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $27,118 $3,604
$24510th
$50425th
$1,323Median
$3,24375th
$10,55490th
$3,604This org · 77th
p10$245
p25$504
p50$1,323
p75$3,243
p90$10,554
$3,604

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
Marble Rock Community Fire Company Inc IA$103,331 President $10 $10 2024
Goose Rocks Beach Fire Company ME$103,096 President $500 $459 2024
Property Owners League Fire Company NJ$103,482 Secretary $225 $185 2024
Lumberton Fire Company No 1 NJ$103,763 President $2,775 $2,339 2023
Farmingville Fire Dept Benevolent Association NY$104,658 Treasurer $5,000 $4,144 2024
Oklahoma Civilian Defense Fire Company PA$106,063 Treasurer $600 $565 2023
Wilmot Volunteer Fire Company NH$106,384 Chief $500 $424 2024
Reinbeck Farmers Fire Association IA$106,621 President/none $50 $51 2024
Terryville Fire Department Inc NY$98,159 Treasurer $3,000 $2,559 2023
High Country Fire-rescue AZ$97,954 Fire Chief $19,105 $17,348 2023
Strafford Firemen's Association And VT$97,820 Fire Chief, $2,500 $2,376 2023
Wading River Fire Dept NY$110,167 Secretary $2,100 $1,792 2023
Springfield Firemens Relief Assoc MN$111,448 Secretary $1,800 $1,679 2023
Community Fire Co Of Pavilion Inc NY$113,359 Treasurer $1,200 $995 2024
Chippewa Township Vfd PA$113,480 President $500 $458 2024
Ellendale Fire Department Relief MN$92,855 President $599 $543 2024
Deerfield Volunteer Fire Company I NY$113,918 Secretary $600 $497 2024
Lakeland Volunteer Fire Department MN$91,816 Training Office $213 $199 2023
Hop Bottom Hose Company PA$115,849 Secretary $600 $549 2024
Dale Borough Fire Company PA$90,459 President $18,888 $17,784 2023
Stonington Volunteer Fire Company PA$90,200 Fire Chief $200 $188 2023
Ramsey Volunteer Fire Department NJ$90,193 President $599 $491 2024
West Wyoming Vol Hose Co 1 PA$89,790 President, Board Member $2,100 $1,921 2024
River Vale Volunteer Fire Dept Assoc Inc NJ$89,488 Treasurer $4,400 $3,603 2024
Cape May Point Volunteer Fire NJ$117,068 President $9,287 $7,604 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 2023 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 default77th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted77th

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 (Colin Cooper) 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 64 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,604 is reasonable (approximately the 77th 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.