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PeerBasis
Compensation Comparability Determination

Community Ambulance Service Inc

Executive Director / CEO

EIN 450440805
ND · NTEE E62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brian Sime, Executive Director / CEO ($1,200) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $95,753 $1,200
$1,13710th
$8,22225th
$27,593Median
$45,04975th
$60,98490th
$1,200This org · 11th
p10$1,137
p25$8,222
p50$27,593
p75$45,049
p90$60,984
$1,200

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
New Salem Ambulance ND$416,055 Bookkeeper $37,334 $36,263 2024
Brooks Ambulance Inc ME$418,835 President $48,151 $42,676 2024
Garner Volunteer Ambulance Service IA$395,098 President $4,600 $4,590 2023
Argyle Emergency Squad Inc NY$429,472 Vice President $1,500 $1,235 2023
Belle Plaine Area Ambulance Inc IA$392,559 Director $1,184 $1,147 2024
Elkin Emergency Rescue Squad Inc NC$390,644 Chief/treasurer $9,175 $8,175 2025
Anna Rescue Unit Inc OH$389,526 15352 Co Rd 25a Anna Oh 45302 $51,354 $51,596 2022
New Glarus Emergency Medical Services In WI$435,036 Executive Dir. $73,910 $68,320 2024
Ansonia Area Emergency Servicesinc OH$435,497 Chief $19,025 $18,362 2023
Edward County Emergency TX$385,084 Secretary $8,918 $7,896 2024
Cameron County Ambulance Service Inc PA$441,108 Executive Director $52,524 $47,730 2023
Boscobel Rescue Squad Inc WI$379,805 Directorchief $62,134 $57,434 2024
Hackensack Volunteer Ambulance NJ$378,804 President $9,960 $8,103 2023
Jamesville Community Ems & Rescue NC$444,840 President $25,286 $23,125 2024
Winston County Rescue Squad Inc AL$377,638 Chief $70,000 $66,934 2024
Thompson Falls Ambulance MT$376,023 President $8,241 $7,863 2024
Linville Central Rescue Squad Inc NC$449,566 Member $14,082 $12,546 2025
Community Ambulance Service Of New ND$369,679 President $8,363 $8,363 2023
Coleman Area Rescue Squad Inc WI$365,213 President $1,940 $1,793 2024
Eden Emergency Squad Inc NY$364,106 Als Captain $14,682 $11,743 2024
Happy Camp Volunteer Ambulance Service Inc CA$361,572 Ems Manager $48,927 $38,499 2023
Schleicher County Volunteer Ems TX$357,262 Comptroller $64,723 $57,304 2024
Relief Association Of The Broomall PA$353,519 President $922 $814 2024
Wise Rescue Squad Inc VA$469,734 1st Lieutenant $51,338 $45,169 2023
Mobile Surgery International UT$351,788 President $57,500 $52,087 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 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 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 default11th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted11th

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 Sime) 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 70 similarly situated organizations (Same NTEE sector (E62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,200 is reasonable (approximately the 11th 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.