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PeerBasis
Compensation Comparability Determination

The Mabel Fire Dept Relief Association

Executive Director / CEO

EIN 411872333
MN · NTEE T20Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cory Wilson, Executive Director / CEO ($5,600) against every comparable organization that fit the selection criteria — 20 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: Cory Wilson — reported title “GAMBLING MANAGER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$275 total compensation of comparable organizations → $66,539 $5,600
$4,11310th
$9,06625th
$20,479Median
$32,38775th
$49,89090th
$5,600This org · 20th
p10$4,113
p25$9,066
p50$20,479
p75$32,387
p90$49,890
$5,600

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
The Dove Foundation VA$98,402 President $458 $448 2024
Stanley J Bushman Supporting Foundation KS$97,738 President & Ceo $16,608 $18,158 2024
Maxwell And Marjorie Jospey MI$94,989 Treasurer $26,189 $27,357 2024
Pediatric Foundation Of Georgia GA$94,850 Executive Di $21,509 $21,887 2024
Ancor Foundation Inc VA$109,806 Chief Executive Officer $66,140 $66,539 2023
The Langford Family Foundation FL$110,132 Director $5,113 $4,861 2024
Pennsylvania Cable & PA$91,560 Executive Di $47,131 $47,566 2024
Ann Lib And Bernard Kozel NY$91,171 Secretary $30,887 $28,246 2024
Eleanor And Henry Jansen Foundation WA$83,352 Executive Director $4,988 $4,520 2024
Interfaith Caregivers Inc NY$122,420 Executive Director $57,046 $53,709 2023
The Anne K Raikos Charitable MO$79,645 Trustee $250 $275 2023
Forte For Children CA$75,706 Executive Director $15,000 $13,108 2024
Architectural Woodwork Institute VA$128,460 Secretary $45,856 $44,809 2024
Greenwood Heritage Foundation SC$129,555 President/ceo $45,508 $49,466 2023
Metro Omaha Medical Society Foundation NE$73,307 Executive Director $9,077 $9,880 2024
Mary F Clancy Charities Inc NY$70,177 President $27,009 $24,700 2024
Friends Of Fmc Foundation Inc MT$141,318 Foundation Director $17,481 $19,070 2024
Frank & Kathleen Blair & Christine MD$141,614 President $7,000 $6,623 2024
Education Foundation Of Greenville MI$142,913 Executive Di $11,273 $11,776 2024
Renaissance Newark Foundation Inc NJ$145,804 Past Secretary $24,905 $22,504 2024

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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted10th

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 (Cory Wilson) 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 20 similarly situated organizations (Same NTEE sector (T20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,600 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.