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PeerBasis
Compensation Comparability Determination

St Paul Volunteer Fire Department

Executive Director / CEO

EIN 351596830
IN · NTEE M24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Heath J Dillon, Executive Director / CEO ($500) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$218 total compensation of comparable organizations → $80,835 $500
$40010th
$98725th
$6,242Median
$42,85775th
$60,39490th
$500This org · 16th
p10$400
p25$987
p50$6,242
p75$42,857
p90$60,394
$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 IN cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Bound Brook Fire DepartmentNJ $37,283$987 990
Texas Association Of Realtors DisasterTX $36,381$42,857 990
Remer Volunteer Firemens ReliefMN $39,080$3,106 990
Dunkirk Volunteer Fire Department IncIN $34,854$3,506 990
Westbrook Firemens Relief AssocMN $34,622$13,834 990
D Disaster Helping Hand IncTX $40,677$37,773 990
Altura Fire Relief AssociationMN $33,229$18,552 990
Hill City Firemen's Relief AssociatMN $42,089$43,148 990
Wesley Fire Department IncIA $42,145$659 990
Confluent Health EmployeeKY $42,694$44,686 990
Silver Bay FirefightersMN $42,906$455 990
Lapaz North Township Fire DeptIN $31,235$1,717 990
Los Angeles County Fire DepartmentCA $28,810$65,615 990
Schroon Lake Volunteer Fire Department IncNY $46,502$6,242 990
Signet Disaster Relief Fund IncTX $28,292$54,126 990
Waterfront Rescue MissionFL $47,414$27,283 990
Oakland Police FoundationCA $26,776$1,101 990
Nyc MedicsNY $48,826$80,835 990
Greater Baytown Area LepcTX $25,370$13,268 990
Yorkshire Volunteer Fire DepartmentVA $50,952$3,845 990
Winona Volunteer Fire DepartmentMO $51,147$830 990
Mission Township Fire Fighters ReliMN $52,600$218 990
Home Building Industry Disaster ReliefDC $53,020$64,572 990
Thornwood Fire Co No 1NY $54,202$257 990
Watkins Fireman's Relief AssociationMN $54,967$364 990

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 default16th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted16th

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 (Heath J Dillon) 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 25 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $500 is reasonable (approximately the 16th 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). 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.