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PeerBasis
Compensation Comparability Determination

Pulaski Tri County Fire Department

Executive Director / CEO

EIN 391463115
WI · NTEE M24Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Styczyski, Executive Director / CEO ($17,726) against every comparable organization that fit the selection criteria — 194 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: James Styczyski — reported title “CHIEF”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

194 organizations qualified on sector, size, and geography 194 within the band form the benchmarked peer set.

Distribution of comparable compensation

$127 total compensation of comparable organizations → $119,481 $17,726
$62210th
$1,87325th
$5,551Median
$16,29575th
$41,29090th
$17,726This org · 76th
p10$622
p25$1,873
p50$5,551
p75$16,295
p90$41,290
$17,726

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 WI 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
Little River Fire Department Inc NC$422,636 Vice President $5,369 $5,312 2023
The Saint James Fire Department Incorporated NY$420,150 Treasurer $13,277 $11,158 2024
Merrick Volunteer Fire Department Inc NY$417,894 Secretary $2,000 $1,730 2023
Creedmoor Volunteer Fire Department NC$426,446 Assistant Fire Chief $8,400 $8,311 2023
Shoemakersville Fire Company No 1 PA$416,935 President $15,062 $13,970 2024
Pittsford Volunteer Fire NY$416,878 Chief $2,065 $1,736 2024
White Springs Fire Association Inc NY$427,043 Treasurer $9,100 $7,648 2024
Swedesburg Volunteer Fire Company PA$427,580 Board Member $18,740 $17,894 2023
Oakdale Fire Company Inc CT$427,787 Asst Deputy $4,760 $4,044 2025
Somerton Volunteer Fire Company OH$429,145 Chief $1,846 $1,872 2023
Stroud Township Volunteer Fire PA$429,485 Treasurer $2,400 $2,226 2024
Spring Valley Area Emergency Services Corp WI$431,430 Fire Chief $4,000 $3,885 2024
Western Salisbury Volunteer Fire Company PA$432,068 Fire Chief $1,800 $1,669 2024
Fire Family Foundation CA$411,372 Chariman $36,974 $29,694 2024
Lowell Volunteer Fire Dept NC$433,397 Fire Chief $22,921 $22,026 2024
Elizabeth Volunteer Fire Department IN$434,627 Clerk $20,336 $20,535 2023
Paxtonia Fire Company PA$434,688 President $12,000 $11,130 2024
Tyler County Emergency Squad Unit 1 WV$407,095 President $677 $702 2023
Leaksville Volunteer Fire Dept NC$402,463 Secretary $40,636 $40,204 2023
Moon Twp Volunteer Fire Co PA$401,749 Treasurer $4,150 $3,849 2024
Ronda Community Vol Fire Dept Inc NC$442,014 Member $7,800 $7,495 2024
West Chester Volunteer Firemans PA$446,136 President $5,850 $5,426 2024
Goodwill Fire Co No 1 Of York Twp PA$448,641 Co-treasurer $3,206 $2,973 2024
Wilderness Volunteer Fire Department Inc WV$448,811 Chairman $10,932 $11,334 2023
Lodi Volunteer Ambulance Rescue Squad Inc NJ$449,326 Secretary $6,200 $5,300 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default76th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted75th

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 (James Styczyski) 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 194 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,726 is reasonable (approximately the 76th 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.