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PeerBasis
Compensation Comparability Determination

Elgin Rural Fire Truck Assn

Executive Director / CEO

EIN 411265260
MN · NTEE M24Z
FY ending 2024-11-30
June 9, 2026

This analysis benchmarks the total compensation of Paul Uecker, Executive Director / CEO ($120) against every comparable organization that fit the selection criteria — 170 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Paul Uecker — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

170 organizations qualified on sector, size, and geography 170 within the band form the benchmarked peer set.

Distribution of comparable compensation

$26 total compensation of comparable organizations → $140,676 $120
$45510th
$97825th
$2,743Median
$10,86475th
$33,65790th
$120This org · 1st
p10$455
p25$978
p50$2,743
p75$10,864
p90$33,657
$120

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 MN 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
Garretson Volunteer Fire Department SD$234,627 President $1,200 $1,340 2024
Western Wayne County Fire MI$237,161 Executive Di $10,200 $10,969 2023
Kittrell Volunteer Fire Department NC$237,641 President $18,290 $19,126 2024
Quinter Ambulance Service Inc KS$238,761 Chairman $29,664 $33,390 2023
United Fire Company No 1 NY$239,248 Financial Se $3,000 $2,743 2024
Fuller Hose Company No 1 PA$240,021 Secretary $400 $416 2023
Villas Volunteer Fire Company Inc NJ$230,226 President $1,000 $904 2024
Lake Pleasant Volunteer Fire Department NY$230,088 Vice President $3,554 $3,250 2024
Anderson Township Perry County Fire Dept Inc IN$229,966 Fire Chief $599 $639 2024
Vestal Fire Department Inc NY$229,649 Recording Secretary $1,000 $942 2023
Lakota Fire Protection District Inc ND$241,711 Sec/treasure $6,517 $7,451 2023
Ringgold Volunteer Fire & Rescue Inc VA$228,267 Director $15,546 $15,191 2024
Manitowish Waters Fire Company WI$242,904 Chief $3,000 $3,171 2024
Long Bridge Volunteer Fire Dept NC$242,955 Chief $2,880 $3,012 2024
Warwick Fire Department NY$244,809 President $2,000 $1,829 2024
Long Cove Volunteer Fire Department AL$225,080 Employee $128,667 $140,676 2024
Hawtree Volunteer Fire Department Inc NC$224,891 Chief $256 $276 2023
Floyd Romance Volunteer Fire Department AR$224,769 Treasurer $1,313 $1,455 2025
Sheldon Fire Department Inc VT$247,024 Chief $4,020 $4,095 2024
Wellsburg Volunteer Fire Department Inc WV$223,428 Fire Chief $600 $657 2024
Wayne Township Volunteer Fire Dept Of Hamilton Co Inc IN$247,778 Deputy Chief $46,262 $50,831 2023
Routt County Wildfire Mitigation Council CO$222,467 Executive Director $68,221 $66,203 2024
Flushing Volunteer Fire Department OH$222,384 President $21,975 $24,251 2023
Wantagh Fire Department NY$249,513 Recording Secretary $6,500 $5,944 2024
Lake Kabetogama Area Vol Fire Dept MN$221,132 Treasurer $3,600 $3,507 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted1st

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 (Paul Uecker) 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 170 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $120 is reasonable (approximately the 1st 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.