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PeerBasis
Compensation Comparability Determination

Winona Volunteer Fire Department

Executive Director / CEO

EIN 431817270
MO · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mike Manis, Executive Director / CEO ($830) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$93 total compensation of comparable organizations → $34,677 $830
$24010th
$46625th
$676Median
$3,18475th
$5,95190th
$830This org · 56th
p10$240
p25$466
p50$676
p75$3,184
p90$5,951
$830

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 MO 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
Yorkshire Volunteer Fire Department VA$50,952 Treasurer $4,200 $3,942 2023
Mission Township Fire Fighters Reli MN$52,600 President $240 $224 2024
Thornwood Fire Co No 1 NY$54,202 President $200 $176 2023
Watkins Fireman's Relief Association MN$54,967 President $300 $280 2024
Schroon Lake Volunteer Fire Department Inc NY$46,502 Secretary/treasurer $7,500 $6,399 2024
Brooktondale Volunteer Fire Co Inc NY$57,882 President $300 $264 2023
Silver Bay Firefighters MN$42,906 Treasurer $500 $466 2024
Kenyon Fire Relief Association MN$59,974 Treasurer $550 $528 2023
Wesley Fire Department Inc IA$42,145 Fire Chief/p $635 $676 2023
Greenwood Lake Volunteer Fire NY$60,771 Secretary $599 $511 2024
Central Lakes Community Organization And MN$61,523 Treasurer $900 $840 2024
Firemens Protective Association CT$61,547 Treasurer $3,000 $2,656 2024
Dawson Firemen's Benefit MN$62,683 Trustee $37,170 $34,677 2024
Remer Volunteer Firemens Relief MN$39,080 Chair $3,315 $3,184 2023
River Vale Volunteer Ambulance Corps Inc NJ$63,498 President $540 $455 2024
Washington Fire Company No 2 Inc IN$63,832 Secy-treas $480 $492 2023
St Paul Volunteer Fire Department IN$37,444 Fire Chief $500 $513 2023
Beecher Falls Volunteer Fire Dept Inc VT$65,561 Chief $5,396 $5,279 2023
Nvfc 21st Century Fund DC$66,162 Chief Executive Officer $23,829 $19,743 2024
Ghent Firemen's Relief Association MN$66,359 President $100 $93 2024
Dunkirk Volunteer Fire Department Inc IN$34,854 President $797 $817 2023
Peel Fire Protection District AR$70,765 Fire Chief $1,200 $1,274 2024
The Vanlue Fire Department Inc OH$72,436 Chief $1,500 $1,500 2024
Phoenix Fire Engine Company No 2 PA$72,444 Recording Se $500 $485 2023
Maynard Fire Relief Association MN$74,904 Vice Preside $4,000 $3,732 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default56th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted56th

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 (Mike Manis) 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 25 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $830 is reasonable (approximately the 56th 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.