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PeerBasis
Compensation Comparability Determination

Fire Family Foundation

Executive Director / CEO

EIN 364613248
CA · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dixie Abramian, Executive Director / CEO ($36,974) against every comparable organization that fit the selection criteria — 193 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

193 organizations qualified on sector, size, and geography 193 within the band form the benchmarked peer set.

Distribution of comparable compensation

$158 total compensation of comparable organizations → $148,775 $36,974
$72510th
$2,24725th
$6,673Median
$20,37275th
$51,60690th
$36,974This org · 82nd
p10$725
p25$2,247
p50$6,673
p75$20,372
p90$51,606
$36,974

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 CA 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
Tyler County Emergency Squad Unit 1 WV$407,095 President $677 $874 2023
Pittsford Volunteer Fire NY$416,878 Chief $2,065 $2,161 2024
Shoemakersville Fire Company No 1 PA$416,935 President $15,062 $17,395 2024
Merrick Volunteer Fire Department Inc NY$417,894 Secretary $2,000 $2,155 2023
The Saint James Fire Department Incorporated NY$420,150 Treasurer $13,277 $13,894 2024
Leaksville Volunteer Fire Dept NC$402,463 Secretary $40,636 $50,061 2023
Moon Twp Volunteer Fire Co PA$401,749 Treasurer $4,150 $4,793 2024
Pulaski Tri County Fire Department WI$421,774 Chief $17,726 $22,073 2023
Little River Fire Department Inc NC$422,636 Vice President $5,369 $6,615 2023
Creedmoor Volunteer Fire Department NC$426,446 Assistant Fire Chief $8,400 $10,348 2023
White Springs Fire Association Inc NY$427,043 Treasurer $9,100 $9,523 2024
Swedesburg Volunteer Fire Company PA$427,580 Board Member $18,740 $22,282 2023
Oakdale Fire Company Inc CT$427,787 Asst Deputy $4,760 $5,035 2025
Somerton Volunteer Fire Company OH$429,145 Chief $1,846 $2,332 2023
Stroud Township Volunteer Fire PA$429,485 Treasurer $2,400 $2,772 2024
Gardner Lake Volunteer Fire Company Inc CT$393,064 Treasurer $9,000 $10,061 2023
Mountain Top Fire Company Inc PA$393,046 Vice President $7,134 $8,239 2024
Butler Volunteer Fire Department WI$392,331 President/chief $9,990 $12,439 2023
Saxis Volunteer Fire Company I VA$391,443 Treasurer $1,200 $1,342 2024
Spring Valley Area Emergency Services Corp WI$431,430 Fire Chief $4,000 $4,838 2024
Western Salisbury Volunteer Fire Company PA$432,068 Fire Chief $1,800 $2,079 2024
Lowell Volunteer Fire Dept NC$433,397 Fire Chief $22,921 $27,427 2024
Elizabeth Volunteer Fire Department IN$434,627 Clerk $20,336 $25,569 2023
Paxtonia Fire Company PA$434,688 President $12,000 $13,858 2024
Fairmont Fire Department Relief Assoc MN$386,302 President $550 $648 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default82nd
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Dixie Abramian) 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 193 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,974 is reasonable (approximately the 82nd 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.