Compensation Comparability — Dunkirk Volunteer Fire Department Inc

This analysis benchmarks the total compensation of Steve Fields, Executive Director / CEO ($3,506) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36^th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

Distribution of comparable compensation

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.

Organization	State	Total revenue	Total comp	Source
Westbrook Firemens Relief Assoc	MN	$34,622	$13,834	990
Texas Association Of Realtors Disaster	TX	$36,381	$42,857	990
Altura Fire Relief Association	MN	$33,229	$18,552	990
Bound Brook Fire Department	NJ	$37,283	$987	990
St Paul Volunteer Fire Department	IN	$37,444	$500	990
Lapaz North Township Fire Dept	IN	$31,235	$1,717	990
Remer Volunteer Firemens Relief	MN	$39,080	$3,106	990
D Disaster Helping Hand Inc	TX	$40,677	$37,773	990
Los Angeles County Fire Department	CA	$28,810	$65,615	990
Signet Disaster Relief Fund Inc	TX	$28,292	$54,126	990
Hill City Firemen's Relief Associat	MN	$42,089	$43,148	990
Wesley Fire Department Inc	IA	$42,145	$659	990
Confluent Health Employee	KY	$42,694	$44,686	990
Silver Bay Firefighters	MN	$42,906	$455	990
Oakland Police Foundation	CA	$26,776	$1,101	990
Greater Baytown Area Lepc	TX	$25,370	$13,268	990
Koshka Foundation Inc	WA	$25,060	$35,459	990
Schroon Lake Volunteer Fire Department Inc	NY	$46,502	$6,242	990
Waterfront Rescue Mission	FL	$47,414	$27,283	990
Nyc Medics	NY	$48,826	$80,835	990
Yorkshire Volunteer Fire Department	VA	$50,952	$3,845	990
Winona Volunteer Fire Department	MO	$51,147	$830	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:

Basis	Subject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default	36^th
Total compensation (D + F), as reported (no adjustments)	36^th
Reportable pay only (column D), adjusted	55^th
All sources (D + E + F), adjusted	36^th

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

The compensation of the Executive Director / CEO (Steve Fields) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
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 22 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
The authorized body determined that total compensation of $3,506 is reasonable (approximately the 36^th 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.