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PeerBasis
Compensation Comparability Determination

Cody Volunteer Fire Department

Executive Director / CEO

EIN 461102374
WY · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Whitney Weidenborner, Executive Director / CEO ($1,500) against every comparable organization that fit the selection criteria — 141 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Whitney Weidenborner — reported title “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

141 organizations qualified on sector, size, and geography 141 within the band form the benchmarked peer set.

Distribution of comparable compensation

$23 total compensation of comparable organizations → $129,811 $1,500
$38410th
$81925th
$1,820Median
$5,75375th
$18,66890th
$1,500This org · 46th
p10$384
p25$819
p50$1,820
p75$5,753
p90$18,668
$1,500

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 WY 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
Stovall Volunteer Fire Department NC$198,740 Chief $5,775 $5,572 2024
Hardin Volunteer Fire Department Inc TX$197,620 President $56,031 $52,342 2024
Waynesboro Volunteer Fire Department Inc PA$198,913 Treasurer $500 $480 2023
Center City Firemen's Relief Association MN$197,073 Board Member/gamb Mngr $20,230 $18,668 2024
Biglerville Hose & Truck Co No 1 PA$196,883 Treasurer $3,600 $3,451 2023
Bear Pond Rural Fire Departmentinc NC$196,276 Chief $15,288 $15,188 2023
Nelson Volunteer Fire Company Inc PA$195,943 Ems Chief $34,102 $32,696 2023
People's Firehouse Inc NY$195,289 Executive Director $39,500 $33,333 2024
Jot-um-down Vol Fire Dept In NC$202,091 Chief $700 $658 2025
Branch Volunteer Fire & Rescue Inc WI$202,352 President $860 $839 2024
Vashti Volunteer Fire Dept Inc NC$194,061 Treasurer $7,119 $6,692 2025
Ae Crandall Hook And Ladder Co Inc NY$193,746 Chief $300 $253 2024
Catons Chapel Richardson Cove Volunteer Fire Department Inc TN$192,631 Borard Member/chief $40,000 $38,253 2025
Doyle Volunteer Hose Company NY$192,512 Interim Secretary $2,917 $2,534 2023
East Syracuse Fire Department Inc NY$192,446 Caretaker $1,250 $1,055 2024
Vol & Exempt Firefighters Benevolent Assoc Of Briarcliff Manor Ny NY$192,067 President $3,000 $2,532 2024
Monticello Fire Department Inc NY$206,137 Treasurer $1,200 $1,042 2023
North Middleton Township Volunteer PA$207,824 Trustee Thro $2,074 $1,988 2023
Cranbury Fire Company Inc NJ$207,874 Treasurer $400 $334 2024
Fire Dept Relief Assn St James MN$188,038 President $500 $461 2024
Cronomer Valley Fire Department Inc NY$187,958 Vice Preside $600 $522 2023
Tangier Volunteer Fire Department Inc VA$186,396 Acting Treasurer $12,000 $10,820 2024
Millbrook Engine Hook & Ladder Co NY$185,671 2nd Lt, Fd/secretary $7,150 $6,034 2024
Option Independent Fire Company Of PA$212,217 President $480 $460 2023
Shop On State Inc IA$212,753 Manager $24,301 $24,208 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WY 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 WY 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 default46th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted46th

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 (Whitney Weidenborner) 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 141 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,500 is reasonable (approximately the 46th 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.