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PeerBasis
Compensation Comparability Determination

Garner Volunteer Ambulance Service

Executive Director / CEO

EIN 421052040
IA · NTEE E62
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Brian Roberts, Executive Director / CEO ($4,600) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$76 total compensation of comparable organizations → $95,969 $4,600
$1,18210th
$8,28825th
$28,172Median
$44,19675th
$57,48590th
$4,600This org · 18th
p10$1,182
p25$8,288
p50$28,172
p75$44,196
p90$57,485
$4,600

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 IA 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
Belle Plaine Area Ambulance Inc IA$392,559 Director $1,184 $1,150 2024
Elkin Emergency Rescue Squad Inc NC$390,644 Chief/treasurer $9,175 $8,193 2025
Anna Rescue Unit Inc OH$389,526 15352 Co Rd 25a Anna Oh 45302 $51,354 $51,712 2022
Edward County Emergency TX$385,084 Secretary $8,918 $7,913 2024
Boscobel Rescue Squad Inc WI$379,805 Directorchief $62,134 $57,564 2024
Hackensack Volunteer Ambulance NJ$378,804 President $9,960 $8,122 2023
Community Ambulance Service Inc ND$411,527 President $1,200 $1,203 2023
Winston County Rescue Squad Inc AL$377,638 Chief $70,000 $67,085 2024
Thompson Falls Ambulance MT$376,023 President $8,241 $7,881 2024
New Salem Ambulance ND$416,055 Bookkeeper $37,334 $36,345 2024
Brooks Ambulance Inc ME$418,835 President $48,151 $42,772 2024
Community Ambulance Service Of New ND$369,679 President $8,363 $8,382 2023
Coleman Area Rescue Squad Inc WI$365,213 President $1,940 $1,797 2024
Eden Emergency Squad Inc NY$364,106 Als Captain $14,682 $11,769 2024
Happy Camp Volunteer Ambulance Service Inc CA$361,572 Ems Manager $48,927 $38,585 2023
Argyle Emergency Squad Inc NY$429,472 Vice President $1,500 $1,238 2023
Schleicher County Volunteer Ems TX$357,262 Comptroller $64,723 $57,433 2024
New Glarus Emergency Medical Services In WI$435,036 Executive Dir. $73,910 $68,474 2024
Ansonia Area Emergency Servicesinc OH$435,497 Chief $19,025 $18,403 2023
Relief Association Of The Broomall PA$353,519 President $922 $816 2024
Mobile Surgery International UT$351,788 President $57,500 $52,205 2024
Cameron County Ambulance Service Inc PA$441,108 Executive Director $52,524 $47,837 2023
Jamesville Community Ems & Rescue NC$444,840 President $25,286 $23,178 2024
Linville Central Rescue Squad Inc NC$449,566 Member $14,082 $12,574 2025
Flemington Area Emergency Medical WV$340,570 Chief $17,529 $16,836 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted18th

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 (Brian Roberts) 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 67 similarly situated organizations (Same NTEE sector (E62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,600 is reasonable (approximately the 18th 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.