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PeerBasis
Compensation Comparability Determination

Amity Community Volunteer Fire

Executive Director / CEO

EIN 350986187
IN · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jackie Brockman, Executive Director / CEO ($1,950) against every comparable organization that fit the selection criteria — 184 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jackie Brockman — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

184 organizations qualified on sector, size, and geography 184 within the band form the benchmarked peer set.

Distribution of comparable compensation

$25 total compensation of comparable organizations → $131,812 $1,950
$44110th
$1,31425th
$4,066Median
$14,43575th
$34,34990th
$1,950This org · 35th
p10$441
p25$1,314
p50$4,066
p75$14,435
p90$34,349
$1,950

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 IN 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
Prichard Volunteer Fire Department WV$308,090 Fire Chief $33,265 $35,163 2023
Devils Lake Volunteer Fire Dept ND$307,857 Secretary $1,200 $1,249 2024
State Firemens And Fire Marshals TX$309,675 Exec Director $16,807 $16,413 2023
Fountain Rural Fire Association Inc NC$306,965 President $156 $158 2023
Mountain View Volunteer Fire NC$310,079 Chief $1,186 $1,132 2025
Eldridge Volunteer Fire Co Inc IA$306,212 President $2,140 $2,222 2024
Southwest Ranches Volunteer Fire Rescue Inc FL$310,895 President Fire Chief $19,800 $17,638 2024
The Voluntown Volunteer Fire Company CT$311,097 President $12,448 $11,068 2024
Clintonville Volunteer Fire PA$311,761 Treasurer $3,000 $2,921 2023
Morrisvale Volunteer Fire Department Inc WV$304,798 Treasurer $6,000 $6,001 2025
Savannah Volunteer Fire Company OH$312,384 Chief $16,020 $16,090 2024
C B S Fire Association IA$304,432 Treasurer $285 $296 2024
East Mead Volunteer Fire Company No 1 PA$312,458 Manager Of Operations $38,675 $37,653 2023
Sellersburg Vol Fire Dept IN$303,586 Board Member $65,943 $65,943 2024
Three Oaks Emergency Vehicle Association MI$303,482 Administrator/director $82,286 $80,539 2024
Cooleemee Volunteer Fire Department NC$314,024 President $15,911 $15,590 2024
International Assoc Of Fire Fighte CT$302,461 Board Member $7,000 $6,224 2024
Clarendon Fire Company Inc NY$301,735 President $500 $428 2024
Town Of Carlton Fire Company No 1 Inc NY$301,023 President $480 $411 2024
Penderlea Fire Department NC$300,834 Assistant Chief $175 $171 2024
Potsdam Volunteer Fire Department NY$316,461 Warden $300 $250 2025
Factoryville Fire Company PA$299,732 Treasurer $3,600 $3,505 2023
Belle Plaine Fire Department MN$317,279 President $600 $562 2024
Watford City Volunteer Fire Dept ND$299,429 Chief $10,892 $11,670 2023
Kings Park Fire Department Inc NY$318,169 Secretary $6,000 $5,141 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default35th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted35th

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 (Jackie Brockman) 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 184 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,950 is reasonable (approximately the 35th 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.