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PeerBasis
Compensation Comparability Determination

Garretson Community Ambulance Corp

Executive Director / CEO

EIN 460428217
SD · NTEE E62Z
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Kurtis Nelson, Executive Director / CEO ($24,439) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$150 total compensation of comparable organizations → $98,025 $24,439
$1,02610th
$2,28625th
$17,040Median
$37,92275th
$57,50290th
$24,439This org · 58th
p10$1,026
p25$2,286
p50$17,040
p75$37,922
p90$57,502
$24,439

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
Center Point Ambulance Service Inc IA$292,486 President $12,442 $12,709 2023
Irvona Volunteer Ambulance Services PA$300,056 Treasurer $38,008 $34,344 2024
Spokane County Ems & Trauma Council WA$302,653 Office Administrator $35,472 $28,776 2024
Amelia Emergency Squad Inc VA$288,031 Member At La $963 $843 2024
Union Fire Company & Rescue Squad NJ$306,473 Fire Chief $1,325 $1,072 2024
Valois Logan & Hector Volunteer NY$307,817 Fire Chief $300 $253 2023
Greater Northwest Emergency Medical MN$281,243 Executive Di $109,485 $98,025 2024
Dickeyville Rescue Squad Inc WI$281,007 President $42,000 $38,720 2025
Conemaugh Valley Regional PA$315,942 President $49,287 $44,535 2024
Buncombe County Rescue Squad NC$270,094 Chief $19,600 $18,350 2024
Cool Branch Volunteer Rescue VA$322,030 Captian $37,144 $33,456 2023
Penn Mahoning Ambulance Association PA$324,791 President $2,508 $2,333 2023
Orbisonia Rockhill Emergency Medical Service PA$265,620 Secretary $40,819 $36,884 2024
Cavalier Hook And Ladder Society ND$262,507 Treasurer/gaming Manager $21,000 $21,498 2023
Fox Township Ambulance Association Inc PA$262,402 Manager $13,050 $11,792 2024
Tionesta Ambulance Service Inc PA$260,800 Director $48,297 $43,641 2024
Moosabec Ambulance Service ME$331,398 Chief $30,550 $27,718 2024
Stanley Civil Defense Rescue NC$258,898 1st Sergeant $18,200 $17,040 2024
Millerstown Ambulance League PA$255,842 Treasurer $9,585 $8,917 2023
Bergenfield Volunteer Ambulance Corp Inc NJ$254,463 Deputy Chief $15,503 $12,542 2024
Port Canaveral Marine Firefighting Training Academy Inc FL$253,279 Program Director $83,705 $71,250 2024
Pleasant Plains First Aid Squad In NJ$251,113 Treasurer $4,069 $3,389 2023
Flemington Area Emergency Medical WV$340,570 Chief $17,529 $17,197 2024
Jackson Twp Emergency IN$246,841 President $1,553 $1,484 2024
Mobile Surgery International UT$351,788 President $57,500 $53,324 2024

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 default58th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted56th

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 (Kurtis Nelson) 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 13, 2026, comparing compensation against 59 similarly situated organizations (Same NTEE sector (E62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,439 is reasonable (approximately the 58th 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 13, 2026.