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PeerBasis
Compensation Comparability Determination

Cool Branch Volunteer Rescue

Executive Director / CEO

EIN 541444513
VA · NTEE E620
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tiffani Matherly, Executive Director / CEO ($37,144) against every comparable organization that fit the selection criteria — 57 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

57 organizations qualified on sector, size, and geography 57 within the band form the benchmarked peer set.

Distribution of comparable compensation

$281 total compensation of comparable organizations → $108,830 $37,144
$1,38810th
$8,93725th
$19,093Median
$48,45175th
$65,18990th
$37,144This org · 63rd
p10$1,388
p25$8,937
p50$19,093
p75$48,451
p90$65,189
$37,144

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
Penn Mahoning Ambulance Association PA$324,791 President $2,508 $2,590 2023
Conemaugh Valley Regional PA$315,942 President $49,287 $49,444 2024
Moosabec Ambulance Service ME$331,398 Chief $30,550 $30,774 2024
Valois Logan & Hector Volunteer NY$307,817 Fire Chief $300 $281 2023
Union Fire Company & Rescue Squad NJ$306,473 Fire Chief $1,325 $1,190 2024
Flemington Area Emergency Medical WV$340,570 Chief $17,529 $19,093 2024
Spokane County Ems & Trauma Council WA$302,653 Office Administrator $35,472 $31,948 2024
Irvona Volunteer Ambulance Services PA$300,056 Treasurer $38,008 $38,130 2024
Garretson Community Ambulance Corp SD$295,575 President $24,439 $27,133 2024
Center Point Ambulance Service Inc IA$292,486 President $12,442 $14,109 2023
Mobile Surgery International UT$351,788 President $57,500 $59,201 2024
Relief Association Of The Broomall PA$353,519 President $922 $925 2024
Amelia Emergency Squad Inc VA$288,031 Member At La $963 $935 2024
Schleicher County Volunteer Ems TX$357,262 Comptroller $64,723 $65,130 2024
Happy Camp Volunteer Ambulance Service Inc CA$361,572 Ems Manager $48,927 $43,756 2023
Greater Northwest Emergency Medical MN$281,243 Executive Di $109,485 $108,830 2024
Dickeyville Rescue Squad Inc WI$281,007 President $42,000 $42,987 2025
Eden Emergency Squad Inc NY$364,106 Als Captain $14,682 $13,346 2024
Coleman Area Rescue Squad Inc WI$365,213 President $1,940 $2,038 2024
Community Ambulance Service Of New ND$369,679 President $8,363 $9,505 2023
Buncombe County Rescue Squad NC$270,094 Chief $19,600 $20,373 2024
Thompson Falls Ambulance MT$376,023 President $8,241 $8,937 2024
Winston County Rescue Squad Inc AL$377,638 Chief $70,000 $76,075 2024
Orbisonia Rockhill Emergency Medical Service PA$265,620 Secretary $40,819 $40,949 2024
Hackensack Volunteer Ambulance NJ$378,804 President $9,960 $9,210 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 default63rd
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted61st

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 (Tiffani Matherly) 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 57 similarly situated organizations (Same NTEE sector (E62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,144 is reasonable (approximately the 63rd 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.