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PeerBasis
Compensation Comparability Determination

Stovall Volunteer Fire Department

Executive Director / CEO

EIN 510442525
NC · NTEE M24
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kevin Mote, Executive Director / CEO ($5,775) against every comparable organization that fit the selection criteria — 140 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Kevin Mote — reported title “CHIEF”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

140 organizations qualified on sector, size, and geography 140 within the band form the benchmarked peer set.

Distribution of comparable compensation

$24 total compensation of comparable organizations → $134,528 $5,775
$39710th
$85125th
$1,857Median
$6,33775th
$19,73090th
$5,775This org · 71st
p10$397
p25$851
p50$1,857
p75$6,337
p90$19,730
$5,775

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 NC 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
Waynesboro Volunteer Fire Department Inc PA$198,913 Treasurer $500 $497 2023
Cody Volunteer Fire Department WY$198,218 Treasurer $1,500 $1,555 2024
Hardin Volunteer Fire Department Inc TX$197,620 President $56,031 $54,244 2024
Center City Firemen's Relief Association MN$197,073 Board Member/gamb Mngr $20,230 $19,346 2024
Biglerville Hose & Truck Co No 1 PA$196,883 Treasurer $3,600 $3,577 2023
Bear Pond Rural Fire Departmentinc NC$196,276 Chief $15,288 $15,740 2023
Nelson Volunteer Fire Company Inc PA$195,943 Ems Chief $34,102 $33,885 2023
Jot-um-down Vol Fire Dept In NC$202,091 Chief $700 $682 2025
People's Firehouse Inc NY$195,289 Executive Director $39,500 $34,544 2024
Branch Volunteer Fire & Rescue Inc WI$202,352 President $860 $869 2024
Vashti Volunteer Fire Dept Inc NC$194,061 Treasurer $7,119 $6,935 2025
Ae Crandall Hook And Ladder Co Inc NY$193,746 Chief $300 $262 2024
Catons Chapel Richardson Cove Volunteer Fire Department Inc TN$192,631 Borard Member/chief $40,000 $39,643 2025
Doyle Volunteer Hose Company NY$192,512 Interim Secretary $2,917 $2,626 2023
East Syracuse Fire Department Inc NY$192,446 Caretaker $1,250 $1,093 2024
Vol & Exempt Firefighters Benevolent Assoc Of Briarcliff Manor Ny NY$192,067 President $3,000 $2,624 2024
Monticello Fire Department Inc NY$206,137 Treasurer $1,200 $1,080 2023
North Middleton Township Volunteer PA$207,824 Trustee Thro $2,074 $2,061 2023
Cranbury Fire Company Inc NJ$207,874 Treasurer $400 $346 2024
Fire Dept Relief Assn St James MN$188,038 President $500 $478 2024
Cronomer Valley Fire Department Inc NY$187,958 Vice Preside $600 $540 2023
Tangier Volunteer Fire Department Inc VA$186,396 Acting Treasurer $12,000 $11,214 2024
Millbrook Engine Hook & Ladder Co NY$185,671 2nd Lt, Fd/secretary $7,150 $6,253 2024
Option Independent Fire Company Of PA$212,217 President $480 $477 2023
Shop On State Inc IA$212,753 Manager $24,301 $25,088 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default71st
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted71st

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 (Kevin Mote) 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 140 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,775 is reasonable (approximately the 71st 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.