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PeerBasis
Compensation Comparability Determination

Damascus Fire Dept Inc

Executive Director / CEO

EIN 454464116
OH · NTEE M99
FY ending 2025-02-28
June 9, 2026

This analysis benchmarks the total compensation of William Stewart, Executive Director / CEO ($12,735) against every comparable organization that fit the selection criteria — 343 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: William Stewart — reported title “TRUSTEE-AT-L”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

343 organizations qualified on sector, size, and geography 343 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7 total compensation of comparable organizations → $295,447 $12,735
$94410th
$3,32625th
$14,841Median
$55,48675th
$85,98190th
$12,735This org · 47th
p10$944
p25$3,326
p50$14,841
p75$55,486
p90$85,981
$12,735

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 OH 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
Thinkfirst Foundation IL$395,152 Executive Director $104,454 $99,521 2024
Arklatex Safety Council Inc LA$395,212 Executive Director $50,000 $54,933 2023
Ramsey Firefighters Relief Association MN$395,522 President $1,000 $957 2024
Permian Road Safety Coalition TX$393,416 Executive Director $88,718 $88,546 2023
Gardner Lake Volunteer Fire Company Inc CT$393,064 Treasurer $9,000 $8,420 2023
Mountain Top Fire Company Inc PA$393,046 Vice President $7,134 $6,895 2024
Butler Volunteer Fire Department WI$392,331 President/chief $9,990 $10,410 2023
Community Center Of St Bernard LA$397,956 Executive Dir. $62,500 $68,667 2023
New Jersey Emergency Preparedness NJ$391,510 Executive Di $13,188 $11,749 2023
Saxis Volunteer Fire Company I VA$391,443 Treasurer $1,200 $1,123 2024
Rebuild Bay County Inc Fka Bay County Long Term Disaster Recov FL$398,977 Executive Director $118,000 $110,603 2023
Conch Republic Marine Army FL$389,491 President $60,000 $54,626 2024
Moon Twp Volunteer Fire Co PA$401,749 Treasurer $4,150 $4,011 2024
Valley Splash Aquatics Inc CA$401,774 Ceo $108,843 $91,085 2024
Leaksville Volunteer Fire Dept NC$402,463 Secretary $40,636 $41,893 2023
Fairmont Fire Department Relief Assoc MN$386,302 President $550 $542 2023
Hospital Foundation Of Decatur Coun IN$385,935 Director $25,446 $26,006 2024
Homeland Preparedness Project TX$405,069 Executive Director $79,310 $76,885 2024
Derry Twp Vol Fire Dept Of Bradenville PA$383,797 Treasurer $500 $483 2024
Louisiana Troopers Charities Inc LA$407,070 Executive Director $13,798 $14,724 2024
Tyler County Emergency Squad Unit 1 WV$407,095 President $677 $731 2023
Deep Branch Volunteer Fire Department Inc NC$382,825 Member $6,158 $6,349 2023
Mowbray Volunteer Fire Department Inc TN$380,760 Chairman/operation Chief $37,265 $37,962 2024
Hauppauge Volunteer Exempt Firemans Benevolent Association Inc NY$379,962 Treasurer $6,500 $5,546 2025
Traffic Safety Plus NE$379,677 Executive Director $95,864 $99,924 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2025 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 OH 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 default47th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted47th

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 (William Stewart) 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 343 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,735 is reasonable (approximately the 47th 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.