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PeerBasis
Compensation Comparability Determination

Morrisvale Volunteer Fire Department Inc

Executive Director / CEO

EIN 550605129
WV · NTEE M24
FY ending 2025-06-30
June 10, 2026

This analysis benchmarks the total compensation of Ashlie Pinson, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 184 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Ashlie Pinson — reported title “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

184 organizations qualified on sector, size, and geography 184 within the band form the benchmarked peer set.

Distribution of comparable compensation

$24 total compensation of comparable organizations → $131,778 $6,000
$44110th
$1,27825th
$3,942Median
$14,43275th
$34,33990th
$6,000This org · 61st
p10$441
p25$1,278
p50$3,942
p75$14,432
p90$34,339
$6,000

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 WV 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
C B S Fire Association IA$304,432 Treasurer $285 $296 2024
Sellersburg Vol Fire Dept IN$303,586 Board Member $65,943 $65,926 2024
Three Oaks Emergency Vehicle Association MI$303,482 Administrator/director $82,286 $80,518 2024
Eldridge Volunteer Fire Co Inc IA$306,212 President $2,140 $2,222 2024
Fountain Rural Fire Association Inc NC$306,965 President $156 $157 2023
International Assoc Of Fire Fighte CT$302,461 Board Member $7,000 $6,222 2024
Devils Lake Volunteer Fire Dept ND$307,857 Secretary $1,200 $1,249 2024
Clarendon Fire Company Inc NY$301,735 President $500 $428 2024
Prichard Volunteer Fire Department WV$308,090 Fire Chief $33,265 $35,154 2023
Amity Community Volunteer Fire IN$308,429 Board Member $1,950 $1,950 2024
Town Of Carlton Fire Company No 1 Inc NY$301,023 President $480 $411 2024
Penderlea Fire Department NC$300,834 Assistant Chief $175 $172 2024
State Firemens And Fire Marshals TX$309,675 Exec Director $16,807 $16,409 2023
Factoryville Fire Company PA$299,732 Treasurer $3,600 $3,504 2023
Mountain View Volunteer Fire NC$310,079 Chief $1,186 $1,132 2025
Watford City Volunteer Fire Dept ND$299,429 Chief $10,892 $11,666 2023
Southwest Ranches Volunteer Fire Rescue Inc FL$310,895 President Fire Chief $19,800 $17,634 2024
The Voluntown Volunteer Fire Company CT$311,097 President $12,448 $11,064 2024
Clintonville Volunteer Fire PA$311,761 Treasurer $3,000 $2,920 2023
Primos-secane-westbrook Park Fire PA$297,704 President $17,640 $16,677 2024
Savannah Volunteer Fire Company OH$312,384 Chief $16,020 $16,086 2024
East Mead Volunteer Fire Company No 1 PA$312,458 Manager Of Operations $38,675 $37,643 2023
Cooleemee Volunteer Fire Department NC$314,024 President $15,911 $15,586 2024
Potsdam Volunteer Fire Department NY$316,461 Warden $300 $250 2025
Belle Plaine Fire Department MN$317,279 President $600 $562 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV cost of living and 2025 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 WV 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 default61st
Total compensation (D + F), as reported (no adjustments)57th
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 (Ashlie Pinson) 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 10, 2026, comparing compensation against 184 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 61st 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 10, 2026.