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PeerBasis
Compensation Comparability Determination

Williamstown Volunteer Fire Company Inc

Executive Director / CEO

EIN 556020822
WV · NTEE M24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of James L Dean, Executive Director / CEO ($132) against every comparable organization that fit the selection criteria — 185 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: James L Dean — reported title “FIRE CHIEF”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

185 organizations qualified on sector, size, and geography 185 within the band form the benchmarked peer set.

Distribution of comparable compensation

$23 total compensation of comparable organizations → $124,698 $132
$41710th
$1,00125th
$3,034Median
$13,46675th
$32,97390th
$132This org · 1st
p10$417
p25$1,001
p50$3,034
p75$13,466
p90$32,973
$132

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
Altavista Volunteer Fire Company Inc VA$264,056 Director & Chief $5,640 $4,885 2024
Valley Stream Fire Dept Inc NY$261,037 Maint Chairman $2,400 $1,895 2025
Tri Clover Fire Company PA$260,691 President $1,580 $1,455 2023
Mastic Chemical Company No 1 Inc NY$265,484 Treasurer $1,500 $1,216 2024
Citizens Hook & Ladder Co No 1 PA$265,819 Financial Trustee $6,000 $5,368 2024
Dell Rapids Volunteer Fire SD$265,855 Chief $3,600 $3,669 2023
Bachelors Hall Volunteer Fire VA$259,408 Treasurer $1,200 $1,040 2024
Lubbock Fire Educators Inc TX$266,954 President $33,105 $29,707 2024
Richardton Firemen's Auxiliary ND$267,191 Gaming Manag $4,900 $4,700 2025
Windsor Fire Company Inc NY$258,763 President/captain $1,000 $810 2024
Grafton Volunteer Fire Department ND$267,554 Fire Chief $5,510 $5,424 2024
Quinwood Community Vol Fire Dept Inc WV$258,300 Treasurer $600 $583 2024
Hackensack Area Fire & Rescue Dept MN$257,542 Pres/fire Ch $6,690 $6,105 2023
Newburg Fire Association PA$257,271 Steward $16,489 $15,187 2023
Gerry Volunteer Fire Department Inc NY$257,078 President $200 $167 2023
Grimesland Volunteer Fire Dept NC$269,468 Treasurer $2,400 $2,167 2025
Lake Placid Volunteer Fire NY$270,494 Deputy Secre $2,500 $2,026 2024
Liberty Fire Company PA$255,298 Financial Secretary $874 $782 2024
Greensburg Fire Dept Board Of Control PA$272,197 President - Station #6 $25 $23 2023
Signal Hill Fire Protection IL$272,876 Board Member $1,194 $1,053 2024
Cord Volunteer Fire Department Inc AR$272,906 Secreatary/treasurer $1,280 $1,329 2023
Penn Hills Volunteer Firemens PA$252,258 Secretary $300 $276 2023
Lizton Union Township Hendricks Cou IN$274,066 Trustee $24,941 $23,594 2024
Lawrence Park Volunteer Fire Department PA$275,652 Treasurer $2,800 $2,505 2024
Wantagh Fire Department NY$249,513 Recording Secretary $6,500 $5,269 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 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted1st

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 (James L Dean) 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 185 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $132 is reasonable (approximately the 1st 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.