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PeerBasis
Compensation Comparability Determination

Little Falls Fire Relief Association

Executive Director / CEO

EIN 416039963
MN · NTEE Y30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristopher Ambuehl, Executive Director / CEO ($500) against every comparable organization that fit the selection criteria — 200 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

200 organizations qualified on sector, size, and geography 200 within the band form the benchmarked peer set.

Distribution of comparable compensation

$91 total compensation of comparable organizations → $1,401,736 $500
$1,37610th
$4,36525th
$16,525Median
$38,88375th
$80,79490th
$500This org · 3rd
p10$1,376
p25$4,365
p50$16,525
p75$38,883
p90$80,794
$500

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
Insurance Society Of Philadelphia NJ$303,545 Executive Director $50,000 $46,514 2023
Independence Fraternal Order Of Police L MO$303,742 President $4,223 $4,527 2024
Sunrise Christian Hoops Foundation Inc KS$302,639 Ceo $36,000 $38,345 2025
The Putnam County Society For The Prevention Of Cruelty To Animals Inc NY$304,067 President $38,400 $35,117 2024
Nreca Post-employment Health Reimbursement VA$304,180 Cfo $90,364 $90,908 2023
Fraternal Order Of Eagles NE$301,594 Secretary $6,162 $6,534 2025
Tuskegee Airmen Inc AL$298,886 Bookkeeper $40,000 $45,025 2023
Utah Chiefs Of Police Association UT$313,293 Executive Director $34,532 $34,846 2025
Sons Of Italy In America MA$313,481 Trustee $6,500 $5,911 2024
Durham Firefighters Supplemental Retirement Syste NC$313,714 Treasurer $4,548 $4,633 2025
Rose Memorial Park Cemetery LA$314,151 General Manager $17,107 $19,627 2023
Medical And Dental Staff Of Southern NJ$292,139 President $30,000 $27,908 2023
Anderson Township Regional Sewer District IN$292,105 Superintendent $49,402 $54,281 2023
Central Plumbing & Heating Inc MT$291,943 Plan Administrator $44,781 $50,295 2023
Bpo Elks Lockport Ny NY$291,426 Secretary $4,443 $3,958 2025
Oregon State Association Of County OR$316,145 Secretary/tr $1,500 $1,410 2024
Masonic Charity Foundation NM$316,334 Secretary $9,062 $9,864 2024
Bpoe Elks Point Pleasant Lodge 1698 NJ$316,534 Secretary $7,548 $6,644 2025
International Foundation For IL$317,314 Managing Dir $133,900 $133,223 2024
New Jersey Transit Police Pba NJ$319,188 President $4,046 $3,764 2023
Mission Street Lot Trust Ioof CA$287,349 Secretary/tr $7,200 $6,478 2023
Deborah Grand Chapter PA$287,063 President $1,000 $983 2025
Grand Chapter Of Tennessee Order Of TN$287,028 Grand Secretary $12,000 $12,437 2025
Hemp Beverage Alliance CO$286,782 President/ceo $117,512 $114,035 2024
Kentucky Health Cooperative Inc VA$319,984 Senior Accountant $132,055 $129,039 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted3rd

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 (Kristopher Ambuehl) 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 200 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $500 is reasonable (approximately the 3rd 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.