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PeerBasis
Compensation Comparability Determination

Lignite Volunteer Fire Dept

Executive Director / CEO

EIN 450387340
ND · NTEE M99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amber Ehlke, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 105 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Amber Ehlke — reported title “SECRETARY/TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

105 organizations qualified on sector, size, and geography 105 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $492,199 $5,000
$36110th
$54525th
$2,225Median
$19,05575th
$58,19390th
$5,000This org · 64th
p10$361
p25$545
p50$2,225
p75$19,055
p90$58,193
$5,000

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
Lakeland Volunteer Fire Department MN$91,816 Training Office $213 $197 2023
Dale Borough Fire Company PA$90,459 President $18,888 $17,671 2023
Stonington Volunteer Fire Company PA$90,200 Fire Chief $200 $187 2023
Ramsey Volunteer Fire Department NJ$90,193 President $599 $487 2024
Mooney Aircraft Pilots Association Safety Foundation Inc MA$92,371 President $1,700 $1,392 2024
Duluth Firefighters Mutual Aid Association MN$89,945 Bookkeeper $31,262 $28,980 2023
West Wyoming Vol Hose Co 1 PA$89,790 President, Board Member $2,100 $1,908 2024
Ellendale Fire Department Relief MN$92,855 President $599 $539 2024
River Vale Volunteer Fire Dept Assoc Inc NJ$89,488 Treasurer $4,400 $3,580 2024
Georgia Association Of Realtors GA$93,549 Ceo $26,163 $24,680 2023
Wantage Township First Aid Squad NJ$94,228 President $1,500 $1,256 2023
Good Will Fire Company Of Bridgeport Pa PA$94,439 President $4,470 $4,062 2024
Kendall Fire Department Inc NY$87,748 Treasurer $1,000 $823 2024
Paynesville Fire Department Relief MN$96,167 Treasurer $2,400 $2,225 2023
Strafford Firemen's Association And VT$97,820 Fire Chief, $2,500 $2,361 2023
Monterey Firefighters Community CA$84,620 Ceo $3,000 $2,361 2024
Trafford Fire Company 1 PA$84,553 President/ch $595 $557 2023
High Country Fire-rescue AZ$97,954 Fire Chief $19,105 $17,237 2023
Terryville Fire Department Inc NY$98,159 Treasurer $3,000 $2,544 2023
Hanover Area Volunteer Fire And PA$98,703 Treasurer $2,267 $2,060 2024
Gun Violence Intervention PA$100,000 Project Dire $143,857 $130,725 2024
Good Will Fire Department Inc NY$80,576 Secretary $1,500 $1,235 2024
Illinois Realtors Relief Foundation IL$80,193 President $549,419 $492,199 2024
National Coalition For Safer Roads TX$80,013 President $60,000 $54,691 2024
Aft Disaster Relief Fund DC$102,524 President $117,597 $94,035 2024

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 default64th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted64th

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 (Amber Ehlke) 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 105 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 64th 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.