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

Lizton Union Township Hendricks Cou

Executive Director / CEO

EIN 351995295
IN · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Austin Miller, Executive Director / CEO ($24,941) against every comparable organization that fit the selection criteria — 182 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

182 organizations qualified on sector, size, and geography 182 within the band form the benchmarked peer set.

Distribution of comparable compensation

$25 total compensation of comparable organizations → $131,812 $24,941
$42910th
$1,07825th
$3,396Median
$14,81775th
$36,94690th
$24,941This org · 84th
p10$429
p25$1,078
p50$3,396
p75$14,817
p90$36,946
$24,941

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
Cord Volunteer Fire Department Inc AR$272,906 Secreatary/treasurer $1,280 $1,405 2023
Signal Hill Fire Protection IL$272,876 Board Member $1,194 $1,113 2024
Lawrence Park Volunteer Fire Department PA$275,652 Treasurer $2,800 $2,648 2024
Greensburg Fire Dept Board Of Control PA$272,197 President - Station #6 $25 $25 2023
Cambridge Fire Company Inc VT$276,680 Chief $4,079 $4,008 2023
Ausable Forks Fire Department Inc NY$277,098 President $500 $441 2023
Lake Placid Volunteer Fire NY$270,494 Deputy Secre $2,500 $2,142 2024
East Grand Lake Volunteer Fire MI$278,640 Chief $1,900 $1,914 2023
Grimesland Volunteer Fire Dept NC$269,468 Treasurer $2,400 $2,291 2025
Webster Volunteer Fire Department Inc NY$279,416 Treasurer $9,440 $8,328 2023
Bexar County Emergency Services Districts Association TX$280,000 Executive Director $17,150 $16,749 2023
Grafton Volunteer Fire Department ND$267,554 Fire Chief $5,510 $5,734 2024
Richardton Firemen's Auxiliary ND$267,191 Gaming Manag $4,900 $4,968 2025
Canajoharie Volunteer Firefighters Inc NY$281,037 Treasurer $500 $428 2024
Lubbock Fire Educators Inc TX$266,954 President $33,105 $31,402 2024
Dell Rapids Volunteer Fire SD$265,855 Chief $3,600 $3,878 2023
Citizens Hook & Ladder Co No 1 PA$265,819 Financial Trustee $6,000 $5,674 2024
Mastic Chemical Company No 1 Inc NY$265,484 Treasurer $1,500 $1,285 2024
Safety First Volunteer Fire Co PA$283,305 Steward $33,120 $32,244 2023
South Haven Firemens Relief Association MN$283,323 Treasurer $1,200 $1,124 2024
Altavista Volunteer Fire Company Inc VA$264,056 Director & Chief $5,640 $5,164 2024
Williamstown Volunteer Fire Company Inc WV$263,052 Fire Chief $132 $140 2023
Valley Stream Fire Dept Inc NY$261,037 Maint Chairman $2,400 $2,003 2025
Tri Clover Fire Company PA$260,691 President $1,580 $1,539 2023
Rye Volunteer Firefighters Inc NY$288,373 Chief/secretary $1,200 $1,028 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 default84th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted83rd

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 (Austin Miller) 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 182 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,941 is reasonable (approximately the 84th 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.