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PeerBasis
Compensation Comparability Determination

New Ulm Fire Department Relief Assn

Executive Director / CEO

EIN 416025569
MN · NTEE J40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carl Allen, Executive Director / CEO ($2,700) against every comparable organization that fit the selection criteria — 172 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Carl Allen — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

172 organizations qualified on sector, size, and geography 172 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $285,433 $2,700
$2,06810th
$7,06425th
$25,530Median
$86,47075th
$143,55690th
$2,700This org · 13th
p10$2,068
p25$7,064
p50$25,530
p75$86,470
p90$143,556
$2,700

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
Teamsters Local 703 Labor-management IL$416,350 Trustee $86,324 $85,888 2024
Natl Postal Mail Handlers Union OR$416,772 President $60,542 $58,579 2023
Lancaster Education Association PA$415,826 President $6,918 $6,982 2024
Employing Bricklayers Association PA$417,332 Exec Director $120,042 $121,150 2024
Amalgamated Union Local 1 Noitu NY$414,611 President $151,711 $142,837 2023
American Federation Of Government Employees Afl Cio Local 3369 NY$414,026 3rd Vice President $1,350 $1,271 2023
National Association Of Independent VA$419,645 President $19,150 $18,713 2024
King County Corrections Guild WA$412,407 President $34,109 $31,818 2023
Elevator Constructors Building MA$420,795 President $74,951 $68,162 2024
Roofers Local Union 34 MD$422,016 Business Rep $15,600 $15,196 2023
Colorado Jobs With Justice Inc CO$423,736 Executive Director $88,000 $87,919 2023
Lawrence & Memorial Hospital Registered CT$423,768 President $25,859 $25,262 2023
Ironworkers Local 292 Gen Bldg Cont Assned Fd IN$423,778 Apprenticeship Coordinator $63,871 $68,166 2024
Fire Fighters Of Boca Raton Local 1560 FL$405,964 President $27,971 $26,593 2024
Committee For Fair And Equal Representation IL$427,049 President $92,616 $92,148 2024
Joint Apprentice Training Committee PA$428,826 Union Trustee $129,404 $134,456 2023
Wisconsin Building Trades Council WI$403,241 Excecutive Director $158,872 $172,876 2023
Clark County Deputy Sheriffs Guild WA$403,114 President $7,200 $6,717 2023
Glaziers Architectural Metal & Glass CA$431,271 Warden $8,900 $7,778 2024
Operating Engineers Local 324 MI$434,382 Trustee $75,632 $79,004 2024
Wisconsin Law Enforcement Association WI$392,925 President (Thru Aug) $3,826 $4,044 2024
Two Rivers Uniserv Unit CO$391,753 Uniserv Director $166,897 $157,784 2025
Port Authority Field Supervisors NJ$442,527 President $3,250 $2,937 2024
Iupat Dc 21 Nj Lmf-jtb NJ$389,823 Trustee $157,149 $141,997 2024
American Federation Of Teachers NY$444,984 Co-president $5,590 $5,112 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted12th

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 (Carl Allen) 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 172 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,700 is reasonable (approximately the 13th 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.