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PeerBasis
Compensation Comparability Determination

Pottsville Firemans Relief Trust

Executive Director / CEO

EIN 352217311
PA · NTEE P990
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph Spotts Iii, Executive Director / CEO ($1,500) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$510 total compensation of comparable organizations → $105,345 $1,500
$9,20210th
$14,90425th
$27,380Median
$34,50075th
$62,71790th
$1,500This org · 9th
p10$9,202
p25$14,904
p50$27,380
p75$34,500
p90$62,717
$1,500

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 PA 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
Manda Strong Foundation Inc TX$95,458 Executive Director $15,000 $15,491 2023
Southwest Colorado Accelerator Prog CO$90,333 Executive Di $106,416 $105,345 2023
Nursing Foundation Of Pennsylvania PA$90,107 Ceo $1,194 $1,229 2023
Fiona Jackson Center For Pregnancy Inc FL$97,152 Exec Director $41,356 $40,110 2023
Sterling Community Center Inc AK$85,767 President $532 $510 2024
Mlife CA$82,885 President $30,713 $27,380 2023
Masons Mission Foundation Inc NY$104,780 President $15,800 $14,317 2024
Fairmont Area Kinship Inc MN$105,789 Executive Di $22,959 $23,421 2023
Pacific Living Alternatives CA$107,366 President & Ceo $31,801 $27,536 2024
Foundations For Living Inc GA$110,518 Director $47,499 $47,892 2024
Alpha Family Center Of MI$111,253 Executive Di $11,075 $11,463 2024
H2o Missions Inc OH$111,877 Treasurer/se $32,400 $34,412 2024
Indian Center Inc NE$73,913 Acting Executive Director $12,394 $13,762 2023
Vermont Association Of Senior Centers And Meal Providers VT$113,923 Ex. Director $65,810 $66,423 2024
Diaper Bank Of Greater Cleveland OH$66,633 Executive Director $26,000 $28,430 2023
By Their Side Inc MD$121,317 Executive Director $80,943 $75,884 2024
Jb Line Inc MA$125,227 President $35,190 $32,646 2023
Conaxion Inc CA$126,782 President $23,500 $20,950 2023
Christian Social Services Cent KY$128,678 Director $32,954 $34,588 2025
On Our Own Of Cecil County Inc MD$133,190 Executive Director $33,195 $32,039 2023
Upstream Access OR$137,544 Secretary $9,275 $8,637 2024
Roger L Von Amelunxen Foundation Inc NY$137,553 Vice-pres,secretary & Dire $18,200 $16,492 2024
Interplanetary Help Desk TX$139,534 President $24,401 $25,200 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted4th

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 (Joseph Spotts Iii) 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 23 similarly situated organizations (Same NTEE sector (P99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,500 is reasonable (approximately the 9th 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.