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PeerBasis
Compensation Comparability Determination

Wv Voluntary Organizations Active

Executive Director / CEO

EIN 463022382
WV · NTEE M99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jenny Gannaway, Executive Director / CEO ($72,881) against every comparable organization that fit the selection criteria — 83 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Jenny Gannaway — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

83 organizations qualified on sector, size, and geography 83 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $498,866 $72,881
$21210th
$50925th
$1,691Median
$7,96475th
$55,04790th
$72,881This org · 92nd
p10$212
p25$509
p50$1,691
p75$7,964
p90$55,047
$72,881

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 WV 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 Jersey State Firemens Association NJ$78,523 President $1,000 $849 2023
Sidney Fire Department Inc NY$78,010 Treasurer $950 $816 2023
Somers Volunteer Fire Departmen Inc NY$79,825 President $1,000 $835 2024
National Coalition For Safer Roads TX$80,013 President $60,000 $55,432 2024
Illinois Realtors Relief Foundation IL$80,193 President $549,419 $498,866 2024
Good Will Fire Department Inc NY$80,576 Secretary $1,500 $1,252 2024
Mine Hill First Aid Squad Inc NJ$76,161 President $9,900 $7,953 2025
Maynard Fire Relief Association MN$74,904 Vice Preside $4,000 $3,650 2024
Trafford Fire Company 1 PA$84,553 President/ch $595 $565 2023
Monterey Firefighters Community CA$84,620 Ceo $3,000 $2,393 2024
Phoenix Fire Engine Company No 2 PA$72,444 Recording Se $500 $474 2023
The Vanlue Fire Department Inc OH$72,436 Chief $1,500 $1,467 2024
Peel Fire Protection District AR$70,765 Fire Chief $1,200 $1,246 2024
Kendall Fire Department Inc NY$87,748 Treasurer $1,000 $835 2024
Makinen Volunteer Fire Department MN$68,682 Chief $1,100 $1,004 2024
Malibu Foundation CA$68,574 Executive Dir. $134,000 $106,867 2024
River Vale Volunteer Fire Dept Assoc Inc NJ$89,488 Treasurer $4,400 $3,628 2024
West Wyoming Vol Hose Co 1 PA$89,790 President, Board Member $2,100 $1,934 2024
Duluth Firefighters Mutual Aid Association MN$89,945 Bookkeeper $31,262 $29,372 2023
Ramsey Volunteer Fire Department NJ$90,193 President $599 $494 2024
Stonington Volunteer Fire Company PA$90,200 Fire Chief $200 $190 2023
Dale Borough Fire Company PA$90,459 President $18,888 $17,910 2023
Us Resiliency Council CA$66,690 Executive Dir. $165,000 $135,477 2023
Hoola Ia Mauiakama Disaster Long HI$66,687 Executive Di $10,654 $8,810 2024
Ghent Firemen's Relief Association MN$66,359 President $100 $91 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV 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 WV 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 default92nd
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted87th

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 (Jenny Gannaway) 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 83 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,881 is reasonable (approximately the 92nd 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.