Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Altura Fire Relief Association

Executive Director / CEO

EIN 416080023
MN · NTEE M23
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Adam Gudmundson, Executive Director / CEO ($19,800) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: Adam Gudmundson — 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

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$486 total compensation of comparable organizations → $86,271 $19,800
$70410th
$1,17525th
$14,160Median
$45,73975th
$57,76590th
$19,800This org · 57th
p10$704
p25$1,175
p50$14,160
p75$45,739
p90$57,765
$19,800

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
Westbrook Firemens Relief Assoc MN$34,622 Gambling Manager $15,200 $14,764 2024
Dunkirk Volunteer Fire Department Inc IN$34,854 President $797 $851 2023
Lapaz North Township Fire Dept IN$31,235 Chief $1,717 $1,832 2023
Texas Association Of Realtors Disaster TX$36,381 President/chief Executive $45,181 $45,739 2023
Bound Brook Fire Department NJ$37,283 Treasurer $1,200 $1,054 2024
St Paul Volunteer Fire Department IN$37,444 Fire Chief $500 $534 2023
Los Angeles County Fire Department CA$28,810 President $82,500 $70,027 2024
Signet Disaster Relief Fund Inc TX$28,292 President/secretary $58,746 $57,765 2024
Remer Volunteer Firemens Relief MN$39,080 Chair $3,315 $3,315 2023
Oakland Police Foundation CA$26,776 Treasurer $1,384 $1,175 2024
D Disaster Helping Hand Inc TX$40,677 President $39,821 $40,313 2023
Greater Baytown Area Lepc TX$25,370 Secretary $14,400 $14,160 2024
Koshka Foundation Inc WA$25,060 Executive Director $43,000 $37,843 2024
Hill City Firemen's Relief Associat MN$42,089 Gambling Man $46,050 $46,050 2023
Wesley Fire Department Inc IA$42,145 Fire Chief/p $635 $704 2023
Confluent Health Employee KY$42,694 President/director $43,862 $47,691 2023
Silver Bay Firefighters MN$42,906 Treasurer $500 $486 2024
Mlt Ll Inc HI$22,988 President $8,503 $7,704 2023
Schroon Lake Volunteer Fire Department Inc NY$46,502 Secretary/treasurer $7,500 $6,662 2024
Waterfront Rescue Mission FL$47,414 President $30,627 $29,118 2023
Nyc Medics NY$48,826 Executive Director $94,337 $86,271 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN cost of living and 2023 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 default57th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted52nd

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 (Adam Gudmundson) 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 21 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,800 is reasonable (approximately the 57th 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.