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PeerBasis
Compensation Comparability Determination

Cavalier Hook And Ladder Society

Executive Director / CEO

EIN 364028160
ND · NTEE E62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brennan Thorlakson, Executive Director / CEO ($21,000) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brennan Thorlakson — reported title “TREASURER/GAMING MANAGER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$147 total compensation of comparable organizations → $95,753 $21,000
$89010th
$2,44625th
$14,530Median
$34,64475th
$54,74690th
$21,000This org · 57th
p10$890
p25$2,446
p50$14,530
p75$34,644
p90$54,746
$21,000

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 ND 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
Fox Township Ambulance Association Inc PA$262,402 Manager $13,050 $11,519 2024
Tionesta Ambulance Service Inc PA$260,800 Director $48,297 $42,629 2024
Orbisonia Rockhill Emergency Medical Service PA$265,620 Secretary $40,819 $36,029 2024
Stanley Civil Defense Rescue NC$258,898 1st Sergeant $18,200 $16,645 2024
Millerstown Ambulance League PA$255,842 Treasurer $9,585 $8,710 2023
Buncombe County Rescue Squad NC$270,094 Chief $19,600 $17,925 2024
Bergenfield Volunteer Ambulance Corp Inc NJ$254,463 Deputy Chief $15,503 $12,251 2024
Port Canaveral Marine Firefighting Training Academy Inc FL$253,279 Program Director $83,705 $69,599 2024
Pleasant Plains First Aid Squad In NJ$251,113 Treasurer $4,069 $3,310 2023
Jackson Twp Emergency IN$246,841 President $1,553 $1,449 2024
Dickeyville Rescue Squad Inc WI$281,007 President $42,000 $37,822 2025
Greater Northwest Emergency Medical MN$281,243 Executive Di $109,485 $95,753 2024
Amelia Emergency Squad Inc VA$288,031 Member At La $963 $823 2024
Maddock Ambulance Service ND$235,487 President $2,311 $2,187 2025
Center Point Ambulance Service Inc IA$292,486 President $12,442 $12,414 2023
Garretson Community Ambulance Corp SD$295,575 President $24,439 $23,873 2024
Fennimore Area Rescue Squad Inc WI$226,423 Chief $9,678 $8,946 2024
Irvona Volunteer Ambulance Services PA$300,056 Treasurer $38,008 $33,548 2024
Spokane County Ems & Trauma Council WA$302,653 Office Administrator $35,472 $28,109 2024
Union Fire Company & Rescue Squad NJ$306,473 Fire Chief $1,325 $1,047 2024
Valois Logan & Hector Volunteer NY$307,817 Fire Chief $300 $247 2023
Durant Ambulance Service Inc IA$215,447 President $347 $346 2023
Community Ambulance Service Of MT$211,461 President $675 $628 2025
Southwest Region Ems & Trauma WA$209,197 Executive Director $33,905 $26,867 2024
Tusten Volunteer Ambulance Service NY$209,106 Captain $69,875 $55,886 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND cost of living and 2023 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 ND 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 default57th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted57th

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 (Brennan Thorlakson) 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 54 similarly situated organizations (Same NTEE sector (E62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,000 is reasonable (approximately the 57th 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.