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PeerBasis
Compensation Comparability Determination

Los Angeles County Fire Department

Executive Director / CEO

EIN 475572995
CA · NTEE M40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stacy Mungo Flanigan, Executive Director / CEO ($82,500) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$572 total compensation of comparable organizations → $68,053 $82,500
$76910th
$1,27725th
$12,879Median
$46,76575th
$54,83290th
$82,500This org · 100th
p10$769
p25$1,277
p50$12,879
p75$46,765
p90$54,832
$82,500

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 CA 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
Signet Disaster Relief Fund Inc TX$28,292 President/secretary $58,746 $68,053 2024
Oakland Police Foundation CA$26,776 Treasurer $1,384 $1,384 2024
Lapaz North Township Fire Dept IN$31,235 Chief $1,717 $2,159 2023
Greater Baytown Area Lepc TX$25,370 Secretary $14,400 $16,681 2024
Koshka Foundation Inc WA$25,060 Executive Director $43,000 $44,584 2024
Altura Fire Relief Association MN$33,229 Gambling Manager $19,800 $23,327 2023
Westbrook Firemens Relief Assoc MN$34,622 Gambling Manager $15,200 $17,393 2024
Mlt Ll Inc HI$22,988 President $8,503 $9,076 2023
Dunkirk Volunteer Fire Department Inc IN$34,854 President $797 $1,003 2023
Texas Association Of Realtors Disaster TX$36,381 President/chief Executive $45,181 $53,886 2023
Bound Brook Fire Department NJ$37,283 Treasurer $1,200 $1,241 2024
St Paul Volunteer Fire Department IN$37,444 Fire Chief $500 $629 2023
Remer Volunteer Firemens Relief MN$39,080 Chair $3,315 $3,906 2023
D Disaster Helping Hand Inc TX$40,677 President $39,821 $47,492 2023
Hill City Firemen's Relief Associat MN$42,089 Gambling Man $46,050 $54,252 2023
Wesley Fire Department Inc IA$42,145 Fire Chief/p $635 $829 2023
Confluent Health Employee KY$42,694 President/director $43,862 $56,186 2023
Silver Bay Firefighters MN$42,906 Treasurer $500 $572 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted78th

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 (Stacy Mungo Flanigan) 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 18 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,500 is reasonable (approximately the 100th 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.