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PeerBasis
Compensation Comparability Determination

Deuel County Ambulance Inc

Executive Director / CEO

EIN 460418357
SD · NTEE E62
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Law, Executive Director / CEO ($150) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$354 total compensation of comparable organizations → $98,025 $150
$1,11210th
$2,41425th
$14,875Median
$29,58975th
$41,18190th
$150This org · 0th
p10$1,112
p25$2,414
p50$14,875
p75$29,589
p90$41,181
$150

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 SD 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
B Holding Group Foundation Inc GA$203,665 Executive Di $38,210 $35,840 2023
Chestnut Ridge Ambulance Assoc PA$204,193 Manager $30,334 $26,703 2025
Fair Lawn Borough Volunteer NJ$202,735 Trustee $1,500 $1,249 2023
Montfort Rescue Squad Inc WI$202,523 Chief $1,907 $1,805 2024
Walhalla Ambulance Service ND$201,685 President $26,053 $26,672 2023
Tusten Volunteer Ambulance Service NY$209,106 Captain $69,875 $57,212 2024
Southwest Region Ems & Trauma WA$209,197 Executive Director $33,905 $27,505 2024
Community Ambulance Service Of MT$211,461 President $675 $643 2025
Potosi Rescue Squad Inc WI$193,676 Chief $3,190 $3,019 2024
North Wayne Ambulance Service IL$192,487 Sec/treas Asst Coordinator $18,835 $17,273 2023
Durant Ambulance Service Inc IA$215,447 President $347 $354 2023
Bennetts Valley Ambulance Association PA$182,295 Manager $35,443 $32,026 2024
Fennimore Area Rescue Squad Inc WI$226,423 Chief $9,678 $9,158 2024
Maddock Ambulance Service ND$235,487 President $2,311 $2,238 2025
Dobson Rescue Squad Inc NC$164,927 Secretary-treasurer $1,775 $1,619 2025
Jackson Twp Emergency IN$246,841 President $1,553 $1,484 2024
Pleasant Plains First Aid Squad In NJ$251,113 Treasurer $4,069 $3,389 2023
Port Canaveral Marine Firefighting Training Academy Inc FL$253,279 Program Director $83,705 $71,250 2024
Bergenfield Volunteer Ambulance Corp Inc NJ$254,463 Deputy Chief $15,503 $12,542 2024
Millerstown Ambulance League PA$255,842 Treasurer $9,585 $8,917 2023
Stanley Civil Defense Rescue NC$258,898 1st Sergeant $18,200 $17,040 2024
Tionesta Ambulance Service Inc PA$260,800 Director $48,297 $43,641 2024
Kickapoo Valley Rescue Squad Inc WI$145,813 Secretary $1,000 $975 2023
Fox Township Ambulance Association Inc PA$262,402 Manager $13,050 $11,792 2024
Cavalier Hook And Ladder Society ND$262,507 Treasurer/gaming Manager $21,000 $21,498 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Mark Law) 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 36 similarly situated organizations (Same NTEE sector (E62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $150 is reasonable (approximately the 0th 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.