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PeerBasis
Compensation Comparability Determination

New Auburn Area Fire Department Inc

Executive Director / CEO

EIN 391466767
WI · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sabrena Schilla, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 187 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sabrena Schilla — reported title “Secretary/Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

187 organizations qualified on sector, size, and geography 187 within the band form the benchmarked peer set.

Distribution of comparable compensation

$25 total compensation of comparable organizations → $98,100 $5,000
$53510th
$1,65525th
$5,191Median
$16,70975th
$37,71290th
$5,000This org · 49th
p10$535
p25$1,655
p50$5,191
p75$16,709
p90$37,712
$5,000

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 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
Olanta Rural Fire Department Inc SC$353,299 Chief $75,842 $73,808 2025
Ronkonkoma Fire Department Inc NY$351,973 Treasurer $1,200 $1,038 2024
Wolfhurst Central Volunteer Fire OH$351,885 President $12,906 $13,089 2024
Cridersville Volunteer Fire Departm OH$355,850 Fire Chief $14,638 $15,283 2023
Blossom Fire Company Inc NY$356,244 President $599 $534 2023
Huntingdon Valley Fire Co PA$356,660 Treasurer $6,000 $5,729 2024
East Rivanna Vol Fire Company Inc VA$357,056 Treasurer $4,563 $4,219 2024
William R Davie Volunteer Fire Dept NC$349,487 Chief $71,374 $68,795 2025
Horicon Fire Department Inc NY$357,249 Chief $1,500 $1,336 2023
Tri-county Firesafe Working Group MT$358,014 Former Executive Director $44,398 $47,179 2023
Old Forge Volunteer Fire Department Inc NY$348,275 Secretary Treasurer $5,400 $4,811 2023
Safe Ride Foundation Inc MD$358,647 Executive Director $39,650 $34,579 2025
Mineral Springs Volunteer Fire & NC$347,220 Chief $21,938 $21,705 2024
Volunteer Fire Company Of Mt Lebanon Inc PA$346,736 President $666 $636 2024
West Greenwich Volunteer Fire RI$345,252 President $4,012 $3,589 2025
Drewry Volunteer Fire Department NC$344,348 Captain $9,165 $9,068 2024
Pocono Mountain Volunteer Fire Company PA$341,708 Fire Chief $1,500 $1,474 2023
Invincible Fire Company Inc OH$340,930 Treasurer $3,250 $3,296 2024
National Fire Safety Council Inc MI$340,835 President/di $94,753 $93,647 2024
New Jersey Crime Victim Law Center Inc NJ$367,377 Director $111,457 $98,100 2023
Orr's & Bailey Islands Fire Department ME$367,598 Fire Chief $6,749 $6,471 2024
Lanes Creek Volunteer Fire Department Inc NC$367,820 Member-part Time Firefighter $8,340 $8,495 2023
Conneaut Lake Volunteer Fire PA$368,647 Director $3,281 $3,226 2023
Ridgecrest Volunteer Fire Dept Inc NC$368,905 Chief $9,034 $9,202 2023
Raymond Harvel Area Ambulance Service IL$337,005 Bookkeeper $1,800 $1,694 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 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 default49th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted49th

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 (Sabrena Schilla) 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 187 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 49th 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.