Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Tangier Volunteer Fire Department Inc

Executive Director / CEO

EIN 541354235
VA · NTEE M24
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Duane Crockett, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 139 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Duane Crockett — reported title “ACTING TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

139 organizations qualified on sector, size, and geography 139 within the band form the benchmarked peer set.

Distribution of comparable compensation

$26 total compensation of comparable organizations → $143,964 $12,000
$42410th
$90625th
$1,956Median
$6,25975th
$21,50590th
$12,000This org · 83rd
p10$424
p25$906
p50$1,956
p75$6,259
p90$21,505
$12,000

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
Millbrook Engine Hook & Ladder Co NY$185,671 2nd Lt, Fd/secretary $7,150 $6,691 2024
Cronomer Valley Fire Department Inc NY$187,958 Vice Preside $600 $578 2023
Fire Dept Relief Assn St James MN$188,038 President $500 $512 2024
Traphill Volunteer Fire Department Inc NC$182,877 Asst Chief $1,778 $1,903 2024
Depew Volunteer Fire Department Inc NY$182,645 Secretary $1,200 $1,123 2024
Lebanon Valley Protective NY$182,228 Pres/treas $1,500 $1,445 2023
Cattaraugus Volunteer Fire Co Inc NY$181,531 Treasurer $1,000 $912 2025
Vol & Exempt Firefighters Benevolent Assoc Of Briarcliff Manor Ny NY$192,067 President $3,000 $2,808 2024
East Syracuse Fire Department Inc NY$192,446 Caretaker $1,250 $1,170 2024
Doyle Volunteer Hose Company NY$192,512 Interim Secretary $2,917 $2,810 2023
Catons Chapel Richardson Cove Volunteer Fire Department Inc TN$192,631 Borard Member/chief $40,000 $42,424 2025
Manhasset-lakeville Fire Department Corp NY$179,932 Treasurer $750 $722 2023
Ae Crandall Hook And Ladder Co Inc NY$193,746 Chief $300 $281 2024
Vashti Volunteer Fire Dept Inc NC$194,061 Treasurer $7,119 $7,421 2025
People's Firehouse Inc NY$195,289 Executive Director $39,500 $36,967 2024
Marion Volunteer Fire Department SD$177,200 Fire Chief $500 $572 2024
Nelson Volunteer Fire Company Inc PA$195,943 Ems Chief $34,102 $36,261 2023
Bear Pond Rural Fire Departmentinc NC$196,276 Chief $15,288 $16,844 2023
Biglerville Hose & Truck Co No 1 PA$196,883 Treasurer $3,600 $3,828 2023
Center City Firemen's Relief Association MN$197,073 Board Member/gamb Mngr $20,230 $20,703 2024
Northwest Rockingham County Fire Protection Association Inc NC$175,710 Treasurer $3,589 $3,741 2025
Hardin Volunteer Fire Department Inc TX$197,620 President $56,031 $58,049 2024
Grand Mound Volunteer Fire Company IA$175,138 1st Asst Chi $1,250 $1,459 2023
Cody Volunteer Fire Department WY$198,218 Treasurer $1,500 $1,664 2024
Springs Fire Department Inc NY$174,314 Chief $1,500 $1,445 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 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 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 default83rd
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted83rd

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 (Duane Crockett) 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 139 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 83rd 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.