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PeerBasis
Compensation Comparability Determination

Sellersburg Vol Fire Dept

Executive Director / CEO

EIN 356043966
IN · NTEE M24
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Karen Tweedy, Executive Director / CEO ($65,943) 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 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

$140 total compensation of comparable organizations → $194,946 $65,943
$55010th
$1,55625th
$5,153Median
$16,17175th
$36,41390th
$65,943This org · 96th
p10$550
p25$1,556
p50$5,153
p75$16,171
p90$36,413
$65,943

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
Three Oaks Emergency Vehicle AssociationMI $303,482$80,539 990
C B S Fire AssociationIA $304,432$296 990
International Assoc Of Fire FighteCT $302,461$6,224 990
Morrisvale Volunteer Fire Department IncWV $304,798$6,001 990
Clarendon Fire Company IncNY $301,735$428 990
Town Of Carlton Fire Company No 1 IncNY $301,023$411 990
Eldridge Volunteer Fire Co IncIA $306,212$60,709 990
Penderlea Fire DepartmentNC $300,834$171 990
Fountain Rural Fire Association IncNC $306,965$158 990
Factoryville Fire CompanyPA $299,732$3,505 990
Watford City Volunteer Fire DeptND $299,429$11,670 990
Devils Lake Volunteer Fire DeptND $307,857$1,561 990
Prichard Volunteer Fire DepartmentWV $308,090$35,163 990
Amity Community Volunteer FireIN $308,429$1,950 990
Primos-secane-westbrook Park FirePA $297,704$16,681 990
State Firemens And Fire MarshalsTX $309,675$16,413 990
Mountain View Volunteer FireNC $310,079$1,145 990
Southwest Ranches Volunteer Fire Rescue IncFL $310,895$17,638 990
The Voluntown Volunteer Fire CompanyCT $311,097$11,068 990
Clintonville Volunteer FirePA $311,761$2,921 990
Savannah Volunteer Fire CompanyOH $312,384$16,090 990
East Mead Volunteer Fire Company No 1PA $312,458$37,653 990
Cooleemee Volunteer Fire DepartmentNC $314,024$15,590 990
Buffalo Springs Lake VolunteerTX $291,987$2,707 990
Gnesen Volunteer Fire Department IncMN $291,786$15,011 990

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 default96th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted95th

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 (Karen Tweedy) 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 $65,943 is reasonable (approximately the 96th 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.