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PeerBasis
Compensation Comparability Determination

Loyal Unified Fire & Ambulance Service Inc

Executive Director / CEO

EIN 391814729
WI · NTEE M99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Scott Radue, Executive Director / CEO ($1,420) 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 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Scott Radue — reported title “Fire 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

$98 total compensation of comparable organizations → $235,722 $1,420
$41810th
$1,85725th
$25,647Median
$44,67775th
$113,31690th
$1,420This org · 20th
p10$418
p25$1,857
p50$25,647
p75$44,677
p90$113,316
$1,420

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
Safer Institute RI$202,500 President/exec. Dir. $155,769 $143,019 2024
Blounts Creek Volunteer Fire Dept NC$217,685 Chief $3,000 $2,892 2025
Citizens Fire Company No 1 Of Weatherly Pa PA$191,735 Financial Secretary $100 $98 2023
Zumbro Falls Fire Department MN$190,109 Treasurer $500 $473 2024
The William Averette Anderson Fund MD$187,716 Executive Dir. $76,811 $68,761 2024
Architects & Engineers For 911 CA$229,874 Director Of Operations $54,000 $45,967 2023
The National Institute For Hometown KY$174,362 Ceo $229,139 $235,722 2024
Whitehall Volunteer Fire Company Inc NY$165,656 Recording Secretary Admin Asst $25,383 $22,611 2023
Columbus Fireman's Cheer Fund IN$157,344 Co-chair $1,500 $1,515 2024
New Bethlehem Firemens Company No 1 PA$148,051 Treasurer $400 $382 2024
Korean Register Of Shipping Inc NJ$264,064 President $30,000 $25,647 2024
California Fire Prevention Organization CA$266,567 Board Member General Manager $30,500 $25,963 2023
Yankton Volunteer Firefighters Assn SD$144,245 President $2,080 $2,198 2024
Greensboro Police Foundation NC$282,325 Executive Director $37,084 $36,690 2024
Phelps Ambulance Inc NY$302,708 Board Member $48,704 $43,386 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 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted20th

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 (Scott Radue) 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 $1,420 is reasonable (approximately the 20th 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.