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PeerBasis
Compensation Comparability Determination

Grafton Volunteer Fire Department

Executive Director / CEO

EIN 450352726
ND · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ken Popiel, Executive Director / CEO ($5,510) against every comparable organization that fit the selection criteria — 184 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Ken Popiel — reported title “FIRE CHIEF”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

184 organizations qualified on sector, size, and geography 184 within the band form the benchmarked peer set.

Distribution of comparable compensation

$24 total compensation of comparable organizations → $126,666 $5,510
$41610th
$1,01725th
$3,076Median
$13,86575th
$33,56890th
$5,510This org · 63rd
p10$416
p25$1,017
p50$3,076
p75$13,865
p90$33,568
$5,510

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 ND 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
Richardton Firemen's Auxiliary ND$267,191 Gaming Manag $4,900 $4,774 2025
Lubbock Fire Educators Inc TX$266,954 President $33,105 $30,176 2024
Dell Rapids Volunteer Fire SD$265,855 Chief $3,600 $3,727 2023
Citizens Hook & Ladder Co No 1 PA$265,819 Financial Trustee $6,000 $5,452 2024
Grimesland Volunteer Fire Dept NC$269,468 Treasurer $2,400 $2,201 2025
Mastic Chemical Company No 1 Inc NY$265,484 Treasurer $1,500 $1,235 2024
Lake Placid Volunteer Fire NY$270,494 Deputy Secre $2,500 $2,059 2024
Altavista Volunteer Fire Company Inc VA$264,056 Director & Chief $5,640 $4,962 2024
Williamstown Volunteer Fire Company Inc WV$263,052 Fire Chief $132 $134 2023
Greensburg Fire Dept Board Of Control PA$272,197 President - Station #6 $25 $24 2023
Signal Hill Fire Protection IL$272,876 Board Member $1,194 $1,070 2024
Cord Volunteer Fire Department Inc AR$272,906 Secreatary/treasurer $1,280 $1,350 2023
Lizton Union Township Hendricks Cou IN$274,066 Trustee $24,941 $23,967 2024
Valley Stream Fire Dept Inc NY$261,037 Maint Chairman $2,400 $1,925 2025
Tri Clover Fire Company PA$260,691 President $1,580 $1,478 2023
Lawrence Park Volunteer Fire Department PA$275,652 Treasurer $2,800 $2,544 2024
Bachelors Hall Volunteer Fire VA$259,408 Treasurer $1,200 $1,056 2024
Windsor Fire Company Inc NY$258,763 President/captain $1,000 $823 2024
Cambridge Fire Company Inc VT$276,680 Chief $4,079 $3,851 2023
Quinwood Community Vol Fire Dept Inc WV$258,300 Treasurer $600 $592 2024
Ausable Forks Fire Department Inc NY$277,098 President $500 $424 2023
Hackensack Area Fire & Rescue Dept MN$257,542 Pres/fire Ch $6,690 $6,202 2023
Newburg Fire Association PA$257,271 Steward $16,489 $15,426 2023
Gerry Volunteer Fire Department Inc NY$257,078 President $200 $170 2023
East Grand Lake Volunteer Fire MI$278,640 Chief $1,900 $1,840 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default63rd
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted63rd

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 (Ken Popiel) 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 184 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,510 is reasonable (approximately the 63rd 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.