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PeerBasis
Compensation Comparability Determination

Wise Rescue Squad Inc

Executive Director / CEO

EIN 521358369
VA · NTEE E62Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Billy J Garrison, Executive Director / CEO ($51,338) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Billy J Garrison — reported title “1ST LIEUTENANT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $88,625 $51,338
$1,46710th
$9,27125th
$34,915Median
$54,90475th
$69,30690th
$51,338This org · 72nd
p10$1,467
p25$9,271
p50$34,915
p75$54,904
p90$69,306
$51,338

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 VA 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
Portage Area Ambulance Association PA$473,679 Board Member $2,695 $2,704 2024
Souhegan Valley Ambulance Service Inc NH$474,326 Chief Operating Officer $65,542 $62,679 2023
Utopia Volunteer Emergency Medical Services Inc TX$476,659 Executive Director $37,299 $37,534 2024
Ayden Rescue & Ems NC$477,829 Chief $14,629 $15,206 2024
Glover Ambulance Squad Inc VT$480,537 President $68,450 $69,308 2024
Eureka Volunteer Ambulance Service Inc MT$483,308 Treasurer $23,132 $25,083 2024
Eyota Volunteer Ambulance Service MN$484,936 Secretary $9,915 $9,856 2024
Linville Central Rescue Squad Inc NC$449,566 Member $14,082 $14,260 2025
Woodbury Ambulance Association Inc CT$491,901 President $13,863 $13,075 2024
Jamesville Community Ems & Rescue NC$444,840 President $25,286 $26,284 2024
Cameron County Ambulance Service Inc PA$441,108 Executive Director $52,524 $54,248 2023
Norton Rescue Squad Inc VA$501,908 Lieutenant $45,031 $45,031 2023
Ansonia Area Emergency Servicesinc OH$435,497 Chief $19,025 $20,869 2023
New Glarus Emergency Medical Services In WI$435,036 Executive Dir. $73,910 $77,650 2024
Grifton Rescue Squad Inc NC$505,866 Assistant Ch $37,838 $39,330 2024
Argyle Emergency Squad Inc NY$429,472 Vice President $1,500 $1,404 2023
Sunny View Fire And Rescue NC$510,786 Director $36,347 $36,806 2025
Warren Area Ambulance Service Inc IL$513,615 President $87 $87 2024
Advanced Medical Transport Of Iowa IL$513,788 Treasurer/secretary/ceo Phmms $20,283 $20,652 2023
Johnsonville Rescue Squad And Ambulance SC$515,845 Chief $50,884 $53,401 2024
Brooks Ambulance Inc ME$418,835 President $48,151 $48,504 2024
Lakeshore Volunteer Ambulance Inc NY$521,014 Director Of Operations $55,875 $50,792 2024
Ash-rand Rescue Squad & Ems Inc NC$522,116 Executive Di $53,144 $56,871 2023
New Salem Ambulance ND$416,055 Bookkeeper $37,334 $41,215 2024
Community Ambulance Service Inc ND$411,527 President $1,200 $1,364 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA cost of living and 2023 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 VA 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 default72nd
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted74th
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 (Billy J Garrison) 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 72 similarly situated organizations (Same NTEE sector (E62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,338 is reasonable (approximately the 72nd 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.