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PeerBasis
Compensation Comparability Determination

Hundred Club Of Genesee Shiawassee

Executive Director / CEO

EIN 382091735
MI · NTEE M24I
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christina Irwin, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 92 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: Christina Irwin — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

92 organizations qualified on sector, size, and geography 92 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $54,302 $15,000
$44710th
$59325th
$1,541Median
$4,63575th
$15,47490th
$15,000This org · 89th
p10$447
p25$593
p50$1,541
p75$4,635
p90$15,474
$15,000

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 MI 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
St Paul Blvd Fire Association Inc NY$138,653 President $500 $451 2023
Summit Township Volunteer Fire PA$136,277 Financial Sec/tresurer $8,622 $8,330 2024
Auburn Fire Company Ambulance Service PA$139,575 President $13,000 $12,931 2023
Bethany Volunteer Fire Company Incorporated NY$135,338 Treasurer $1,200 $1,051 2024
Brooklyn Hose Company No 3 PA$135,242 Secretary $28,802 $28,649 2023
Elkland Borough Volunteer Fire Department Inc PA$134,481 Chief - Firehall; Secretary - Relief $25 $24 2024
Volunteer Engine Company No 2 Inc NJ$141,436 President $300 $260 2024
Volunteer Fire Company Of Mill Hall PA$142,468 Treasurer $1,120 $1,114 2023
Toms River Volunteer Fire Company #1 NJ$133,149 Treasurer $600 $535 2023
Brownstown Volunteer Fire Company PA$133,120 Director $2,329 $2,317 2023
West Tisbury Volunteer Firemen's Civic Association Inc MA$143,210 President $1,500 $1,344 2023
Alburtis Fire Company No 1 PA$131,745 Financial Secretary $3,415 $3,299 2024
Warrior River Fire & Rescue Service AL$130,160 Fire Chief $11,341 $11,870 2024
Duval District Volunteer Fire Department WV$145,689 Treasurer $1,800 $1,888 2024
Montezuma Fire Department Inc OH$147,032 Fire Chief $1,500 $1,539 2024
Winhall Fire Department Inc VT$147,391 Chief $9,709 $9,468 2024
Kern Fire Safe Council CA$128,350 Vice Chair $27,633 $23,117 2024
Crafton Volunteer Fire Department PA$128,091 Chief $1,500 $1,449 2024
Friendship Hose Co 1 PA$149,162 Vice President $4,500 $4,348 2024
Burlington Volunteer Fire Department Inc CT$125,796 Treasurer $1,000 $936 2023
New Stanton Volunteer Fire PA$125,745 President $560 $557 2023
North Granville Hose Co Inc NY$125,087 Treasurer $6,000 $5,408 2023
Hilton Fire Department NY$151,132 Board Treasurer $9,975 $8,733 2024
York Beach Volunteer Fire Dept ME$151,575 Treasurer/captain $2,250 $2,127 2025
Whitelaw Volunteer Fire Department WI$153,308 President $1,808 $1,829 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default89th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted89th

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 (Christina Irwin) 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 92 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 89th 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.