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PeerBasis
Compensation Comparability Determination

Manitowish Waters Fire Company

Executive Director / CEO

EIN 396050298
WI · NTEE M24
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Robert Skrobot, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 177 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

177 organizations qualified on sector, size, and geography 177 within the band form the benchmarked peer set.

Distribution of comparable compensation

$25 total compensation of comparable organizations → $133,099 $3,000
$43310th
$1,03825th
$2,598Median
$11,17675th
$33,78690th
$3,000This org · 53rd
p10$433
p25$1,038
p50$2,598
p75$11,176
p90$33,786
$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 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
Long Bridge Volunteer Fire Dept NC$242,955 Chief $2,880 $2,849 2024
Lakota Fire Protection District Inc ND$241,711 Sec/treasure $6,517 $7,050 2023
Warwick Fire Department NY$244,809 President $2,000 $1,730 2024
Fuller Hose Company No 1 PA$240,021 Secretary $400 $393 2023
United Fire Company No 1 NY$239,248 Financial Se $3,000 $2,596 2024
Sheldon Fire Department Inc VT$247,024 Chief $4,020 $3,874 2024
Quinter Ambulance Service Inc KS$238,761 Chairman $29,664 $31,592 2023
Wayne Township Volunteer Fire Dept Of Hamilton Co Inc IN$247,778 Deputy Chief $46,262 $48,093 2023
Kittrell Volunteer Fire Department NC$237,641 President $18,290 $18,096 2024
Western Wayne County Fire MI$237,161 Executive Di $10,200 $10,378 2023
Wantagh Fire Department NY$249,513 Recording Secretary $6,500 $5,624 2024
Elgin Rural Fire Truck Assn MN$235,476 President $120 $114 2024
Garretson Volunteer Fire Department SD$234,627 President $1,200 $1,268 2024
Penn Hills Volunteer Firemens PA$252,258 Secretary $300 $295 2023
Liberty Fire Company PA$255,298 Financial Secretary $874 $835 2024
Villas Volunteer Fire Company Inc NJ$230,226 President $1,000 $855 2024
Lake Pleasant Volunteer Fire Department NY$230,088 Vice President $3,554 $3,075 2024
Anderson Township Perry County Fire Dept Inc IN$229,966 Fire Chief $599 $605 2024
Vestal Fire Department Inc NY$229,649 Recording Secretary $1,000 $891 2023
Gerry Volunteer Fire Department Inc NY$257,078 President $200 $178 2023
Newburg Fire Association PA$257,271 Steward $16,489 $16,210 2023
Ringgold Volunteer Fire & Rescue Inc VA$228,267 Director $15,546 $14,373 2024
Hackensack Area Fire & Rescue Dept MN$257,542 Pres/fire Ch $6,690 $6,517 2023
Quinwood Community Vol Fire Dept Inc WV$258,300 Treasurer $600 $622 2024
Windsor Fire Company Inc NY$258,763 President/captain $1,000 $865 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 default53rd
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted53rd

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 (Robert Skrobot) 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 177 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 53rd 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.