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PeerBasis
Compensation Comparability Determination

Tri-state Fire School Association Inc

Executive Director / CEO

EIN 550718411
WV · NTEE M02
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Chris Oehlers, Executive Director / CEO ($25,928) against every comparable organization that fit the selection criteria — 221 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: Chris Oehlers — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

221 organizations qualified on sector, size, and geography 221 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $220,844 $25,928
$41710th
$86625th
$4,054Median
$31,40975th
$64,42090th
$25,928This org · 71st
p10$417
p25$866
p50$4,054
p75$31,409
p90$64,420
$25,928

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
The Elevated Studio Inc NY$161,388 Executive Director/president $35,600 $29,711 2023
Safety And Justice Oregon OR$161,007 Executive Director Of Hrja $13,228 $11,020 2024
Decorah Volunteer Fire Department IA$160,745 Chief $778 $787 2023
Volunteer Firemen's Relief Assoc Of PA$160,572 President $500 $448 2024
Eagle Fire Engine & Hose Company No 1 2 NY$160,506 President $100 $83 2023
Accessos CA$164,087 Executive Director $98,149 $76,029 2024
Mantorville Fire Department MN$159,745 President $500 $456 2023
Avon Firemen's Relief Association MN$164,694 President $353 $313 2024
Spencerport Volunteer Firemens Assoc Inc NY$164,917 President $2,000 $1,669 2023
Goshen Volunteer Fire Department NC$165,526 President $786 $728 2024
Whitehall Volunteer Fire Company Inc NY$165,656 Recording Secretary Admin Asst $25,383 $21,184 2023
Puyallup Extrication Team Inc WA$165,663 Executive Direc $38,300 $30,761 2024
Addventuri VA$158,204 Executive Di $66,269 $57,401 2024
Columbus Fireman's Cheer Fund IN$157,344 Co-chair $1,500 $1,419 2024
Gale Hose Co No 1 Inc PA$167,151 Billing/privacy Officer & Chief 10-70 $6,000 $5,526 2023
Indian Mills Volunteer Fire Company NJ$167,729 President $717 $591 2023
Bellevue Fire Foundation WA$168,547 President And Ceo $118,772 $98,211 2023
Port Jefferson Volunteer Firemens Benevolent Association Inc NY$155,788 Secretary $750 $626 2023
Revved Up Kids Inc GA$168,897 Executive Di $29,608 $26,707 2024
Green Isle Firemen's Relief Association MN$155,340 Treasurer $750 $664 2024
Brighton Volunteer Firemens NY$154,916 Secretary $833 $695 2023
Florida National Guard Foundation Inc FL$154,888 Executive Dir. $31,200 $26,294 2024
Cottage Grove Vol Fire Department WI$169,568 President $4,030 $3,887 2023
Capracare Inc NY$154,101 President & Ceo $10,097 $8,427 2023
Granville Rural Fire Department NC$170,290 Board Member $1,215 $1,159 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV 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 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 default71st
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted70th

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 (Chris Oehlers) 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 221 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,928 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.