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

Blounts Creek Volunteer Fire Dept

Executive Director / CEO

EIN 371588217
NC · NTEE M99
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of David Williams, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: David Williams — reported title “Chief”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$102 total compensation of comparable organizations → $244,558 $3,000
$43510th
$1,52325th
$26,936Median
$51,83575th
$117,56390th
$3,000This org · 33rd
p10$435
p25$1,523
p50$26,936
p75$51,835
p90$117,563
$3,000

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 NC 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
Loyal Unified Fire & Ambulance Service Inc WI$205,530 Fire Chief $1,420 $1,474 2024
Architects & Engineers For 911 CA$229,874 Director Of Operations $54,000 $47,690 2023
Safer Institute RI$202,500 President/exec. Dir. $155,769 $148,379 2024
Citizens Fire Company No 1 Of Weatherly Pa PA$191,735 Financial Secretary $100 $102 2023
Zumbro Falls Fire Department MN$190,109 Treasurer $500 $491 2024
The William Averette Anderson Fund MD$187,716 Executive Dir. $76,811 $71,338 2024
The National Institute For Hometown KY$174,362 Ceo $229,139 $244,558 2024
Korean Register Of Shipping Inc NJ$264,064 President $30,000 $26,609 2024
California Fire Prevention Organization CA$266,567 Board Member General Manager $30,500 $26,936 2023
Whitehall Volunteer Fire Company Inc NY$165,656 Recording Secretary Admin Asst $25,383 $23,459 2023
Columbus Fireman's Cheer Fund IN$157,344 Co-chair $1,500 $1,572 2024
Greensboro Police Foundation NC$282,325 Executive Director $37,084 $38,065 2024
New Bethlehem Firemens Company No 1 PA$148,051 Treasurer $400 $397 2024
Phelps Ambulance Inc NY$302,708 Board Member $48,704 $45,011 2023
Florida Association Of School Safety FL$310,442 Chief Executive Officer $58,263 $55,979 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2025 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 NC 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 default33rd
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted33rd

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 (David Williams) 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 15 similarly situated organizations (Same NTEE sector (M99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 33rd 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.