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PeerBasis
Compensation Comparability Determination

Ghent Firemen's Relief Association

Executive Director / CEO

EIN 416036671
MN · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jason Mackinnon, Executive Director / CEO ($100) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$188 total compensation of comparable organizations → $37,170 $100
$26210th
$53825th
$914Median
$3,12975th
$13,00290th
$100This org · 0th
p10$262
p25$538
p50$914
p75$3,129
p90$13,002
$100

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
Nvfc 21st Century Fund DC$66,162 Chief Executive Officer $23,829 $21,162 2024
Beecher Falls Volunteer Fire Dept Inc VT$65,561 Chief $5,396 $5,659 2023
Washington Fire Company No 2 Inc IN$63,832 Secy-treas $480 $527 2023
River Vale Volunteer Ambulance Corps Inc NJ$63,498 President $540 $488 2024
Dawson Firemen's Benefit MN$62,683 Trustee $37,170 $37,170 2024
Peel Fire Protection District AR$70,765 Fire Chief $1,200 $1,365 2024
Firemens Protective Association CT$61,547 Treasurer $3,000 $2,847 2024
Central Lakes Community Organization And MN$61,523 Treasurer $900 $900 2024
Greenwood Lake Volunteer Fire NY$60,771 Secretary $599 $548 2024
The Vanlue Fire Department Inc OH$72,436 Chief $1,500 $1,608 2024
Phoenix Fire Engine Company No 2 PA$72,444 Recording Se $500 $520 2023
Kenyon Fire Relief Association MN$59,974 Treasurer $550 $566 2023
Brooktondale Volunteer Fire Co Inc NY$57,882 President $300 $283 2023
Maynard Fire Relief Association MN$74,904 Vice Preside $4,000 $4,000 2024
Watkins Fireman's Relief Association MN$54,967 President $300 $300 2024
Sidney Fire Department Inc NY$78,010 Treasurer $950 $894 2023
Thornwood Fire Co No 1 NY$54,202 President $200 $188 2023
Somers Volunteer Fire Departmen Inc NY$79,825 President $1,000 $914 2024
Mission Township Fire Fighters Reli MN$52,600 President $240 $240 2024
Good Will Fire Department Inc NY$80,576 Secretary $1,500 $1,372 2024
Winona Volunteer Fire Department MO$51,147 President $830 $890 2024
Yorkshire Volunteer Fire Department VA$50,952 Treasurer $4,200 $4,225 2023
Trafford Fire Company 1 PA$84,553 President/ch $595 $619 2023
Monterey Firefighters Community CA$84,620 Ceo $3,000 $2,622 2024
Schroon Lake Volunteer Fire Department Inc NY$46,502 Secretary/treasurer $7,500 $6,859 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted0th

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 (Jason Mackinnon) 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 36 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100 is reasonable (approximately the 0th 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.