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PeerBasis
Compensation Comparability Determination

Kittrell Volunteer Fire Department

Executive Director / CEO

EIN 560796178
NC · NTEE M24Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lawrence Pulley, Executive Director / CEO ($18,290) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lawrence Pulley — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$161 total compensation of comparable organizations → $69,534 $18,290
$30610th
$1,17925th
$2,609Median
$8,60875th
$21,33590th
$18,290This org · 86th
p10$306
p25$1,179
p50$2,609
p75$8,608
p90$21,335
$18,290

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 NC 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
Long Bridge Volunteer Fire Dept NC$242,955 Chief $2,880 $2,880 2024
Hawtree Volunteer Fire Department Inc NC$224,891 Chief $256 $264 2023
Mountain Park Volunteer Fire Department Inc NC$216,005 Treasurer $1,475 $1,437 2025
White Plains Volunteer Fire Department Inc NC$215,185 Secretary/treasurer $6,000 $5,845 2025
Grimesland Volunteer Fire Dept NC$269,468 Treasurer $2,400 $2,338 2025
Jot-um-down Vol Fire Dept In NC$202,091 Chief $700 $682 2025
Stovall Volunteer Fire Department NC$198,740 Chief $5,775 $5,775 2024
Bear Pond Rural Fire Departmentinc NC$196,276 Chief $15,288 $15,740 2023
Vashti Volunteer Fire Dept Inc NC$194,061 Treasurer $7,119 $6,935 2025
Traphill Volunteer Fire Department Inc NC$182,877 Asst Chief $1,778 $1,778 2024
Northwest Rockingham County Fire Protection Association Inc NC$175,710 Treasurer $3,589 $3,496 2025
Penderlea Fire Department NC$300,834 Assistant Chief $175 $175 2024
Granville Rural Fire Department NC$170,290 Board Member $1,215 $1,251 2023
Fountain Rural Fire Association Inc NC$306,965 President $156 $161 2023
Goshen Volunteer Fire Department NC$165,526 President $786 $786 2024
Mountain View Volunteer Fire NC$310,079 Chief $1,186 $1,155 2025
Cooleemee Volunteer Fire Department NC$314,024 President $15,911 $15,911 2024
Lone Hickory Vol Fire Dept Inc NC$329,933 Treas. $1,800 $1,800 2024
Courtney Volunteer Fire Dept Inc NC$332,240 Chief $31,185 $32,106 2023
Drewry Volunteer Fire Department NC$344,348 Captain $9,165 $9,165 2024
Mineral Springs Volunteer Fire & NC$347,220 Chief $21,938 $21,938 2024
William R Davie Volunteer Fire Dept NC$349,487 Chief $71,374 $69,534 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2024 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 NC 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 default86th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted86th

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 (Lawrence Pulley) 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 22 similarly situated organizations (Same NTEE sector (M24) + NC + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,290 is reasonable (approximately the 86th 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.