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PeerBasis
Compensation Comparability Determination

Garretson Volunteer Fire Department

Executive Director / CEO

EIN 463033412
SD · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tad Heitkamp, Executive Director / CEO ($1,200) against every comparable organization that fit the selection criteria — 169 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Tad Heitkamp — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

169 organizations qualified on sector, size, and geography 169 within the band form the benchmarked peer set.

Distribution of comparable compensation

$23 total compensation of comparable organizations → $125,951 $1,200
$38910th
$81925th
$2,456Median
$9,82175th
$30,20990th
$1,200This org · 33rd
p10$389
p25$819
p50$2,456
p75$9,821
p90$30,209
$1,200

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
Elgin Rural Fire Truck Assn MN$235,476 President $120 $107 2024
Western Wayne County Fire MI$237,161 Executive Di $10,200 $9,821 2023
Kittrell Volunteer Fire Department NC$237,641 President $18,290 $17,124 2024
Quinter Ambulance Service Inc KS$238,761 Chairman $29,664 $29,895 2023
Villas Volunteer Fire Company Inc NJ$230,226 President $1,000 $809 2024
Lake Pleasant Volunteer Fire Department NY$230,088 Vice President $3,554 $2,910 2024
United Fire Company No 1 NY$239,248 Financial Se $3,000 $2,456 2024
Anderson Township Perry County Fire Dept Inc IN$229,966 Fire Chief $599 $572 2024
Vestal Fire Department Inc NY$229,649 Recording Secretary $1,000 $843 2023
Fuller Hose Company No 1 PA$240,021 Secretary $400 $372 2023
Ringgold Volunteer Fire & Rescue Inc VA$228,267 Director $15,546 $13,601 2024
Lakota Fire Protection District Inc ND$241,711 Sec/treasure $6,517 $6,671 2023
Manitowish Waters Fire Company WI$242,904 Chief $3,000 $2,839 2024
Long Bridge Volunteer Fire Dept NC$242,955 Chief $2,880 $2,696 2024
Long Cove Volunteer Fire Department AL$225,080 Employee $128,667 $125,951 2024
Hawtree Volunteer Fire Department Inc NC$224,891 Chief $256 $247 2023
Floyd Romance Volunteer Fire Department AR$224,769 Treasurer $1,313 $1,303 2025
Warwick Fire Department NY$244,809 President $2,000 $1,638 2024
Wellsburg Volunteer Fire Department Inc WV$223,428 Fire Chief $600 $589 2024
Routt County Wildfire Mitigation Council CO$222,467 Executive Director $68,221 $59,273 2024
Flushing Volunteer Fire Department OH$222,384 President $21,975 $21,712 2023
Sheldon Fire Department Inc VT$247,024 Chief $4,020 $3,666 2024
Wayne Township Volunteer Fire Dept Of Hamilton Co Inc IN$247,778 Deputy Chief $46,262 $45,510 2023
Lake Kabetogama Area Vol Fire Dept MN$221,132 Treasurer $3,600 $3,140 2025
Freehold Volunteer Fire Company Inc NY$220,673 President $500 $422 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 default33rd
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted33rd

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 (Tad Heitkamp) 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 169 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,200 is reasonable (approximately the 33rd 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.