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PeerBasis
Compensation Comparability Determination

Potsdam Volunteer Fire Department

Executive Director / CEO

EIN 550855809
NY · NTEE M24
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Randolph V Webster, Executive Director / CEO ($500) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$211 total compensation of comparable organizations → $13,628 $500
$51310th
$1,05725th
$2,053Median
$3,64875th
$8,65990th
$500This org · 9th
p10$513
p25$1,057
p50$2,053
p75$3,648
p90$8,659
$500

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 NY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Kings Park Fire Department IncNY $318,169$6,159 990
Huntington Manor Volunteer FireNY $327,323$1,848 990
Clarendon Fire Company IncNY $301,735$513 990
Town Of Carlton Fire Company No 1 IncNY $301,023$493 990
Mendon Fire Department IncNY $289,747$1,268 990
Rye Volunteer Firefighters IncNY $288,373$1,232 990
Old Forge Volunteer Fire Department IncNY $348,275$5,707 990
Canajoharie Volunteer Firefighters IncNY $281,037$513 990
Ronkonkoma Fire Department IncNY $351,973$1,232 990
Webster Volunteer Fire Department IncNY $279,416$9,976 990
Ausable Forks Fire Department IncNY $277,098$793 990
Blossom Fire Company IncNY $356,244$633 990
Horicon Fire Department IncNY $357,249$1,585 990
Lake Placid Volunteer FireNY $270,494$2,566 990
Mastic Chemical Company No 1 IncNY $265,484$1,540 990
Valley Stream Fire Dept IncNY $261,037$2,400 990
Windsor Fire Company IncNY $258,763$2,053 990
Darien Center Chemical Fire Company IncNY $374,264$6,341 990
Bay Shore Fire DepartmentNY $374,451$5,132 990
Gerry Volunteer Fire Department IncNY $257,078$211 990
Wantagh Fire DepartmentNY $249,513$9,238 990
Warwick Fire DepartmentNY $244,809$2,053 990
United Fire Company No 1NY $239,248$3,079 990
Lake Pleasant Volunteer Fire DepartmentNY $230,088$3,648 990
Vestal Fire Department IncNY $229,649$1,057 990

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 NY 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted9th

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 (Randolph V Webster) 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 33 similarly situated organizations (Same NTEE sector (M24) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $500 is reasonable (approximately the 9th 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). 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.