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PeerBasis
Compensation Comparability Determination

William R Davie Volunteer Fire Dept

Executive Director / CEO

EIN 561299612
NC · NTEE M24
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jason Keaton, Executive Director / CEO ($71,374) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Jason Keaton — reported title “CHIEF”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$165 total compensation of comparable organizations → $70,363 $71,374
$1,58310th
$4,31525th
$9,407Median
$23,02375th
$38,90390th
$71,374This org · 100th
p10$1,583
p25$4,315
p50$9,407
p75$23,023
p90$38,903
$71,374

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
Mineral Springs Volunteer Fire & NC$347,220 Chief $21,938 $22,518 2024
Drewry Volunteer Fire Department NC$344,348 Captain $9,165 $9,407 2024
Courtney Volunteer Fire Dept Inc NC$332,240 Chief $31,185 $32,956 2023
Lanes Creek Volunteer Fire Department Inc NC$367,820 Member-part Time Firefighter $8,340 $8,814 2023
Ridgecrest Volunteer Fire Dept Inc NC$368,905 Chief $9,034 $9,547 2023
Lone Hickory Vol Fire Dept Inc NC$329,933 Treas. $1,800 $1,848 2024
Cedar Grove Fire Department Inc NC$379,270 Fire Chief $67,083 $68,858 2024
Deep Branch Volunteer Fire Department Inc NC$382,825 Member $6,158 $6,508 2023
Cooleemee Volunteer Fire Department NC$314,024 President $15,911 $16,332 2024
Mountain View Volunteer Fire NC$310,079 Chief $1,186 $1,186 2025
Fountain Rural Fire Association Inc NC$306,965 President $156 $165 2023
Penderlea Fire Department NC$300,834 Assistant Chief $175 $180 2024
Leaksville Volunteer Fire Dept NC$402,463 Secretary $40,636 $42,943 2023
Little River Fire Department Inc NC$422,636 Vice President $5,369 $5,674 2023
Creedmoor Volunteer Fire Department NC$426,446 Assistant Fire Chief $8,400 $8,877 2023
Grimesland Volunteer Fire Dept NC$269,468 Treasurer $2,400 $2,400 2025
Lowell Volunteer Fire Dept NC$433,397 Fire Chief $22,921 $23,527 2024
Ronda Community Vol Fire Dept Inc NC$442,014 Member $7,800 $8,006 2024
Long Bridge Volunteer Fire Dept NC$242,955 Chief $2,880 $2,956 2024
Kittrell Volunteer Fire Department NC$237,641 President $18,290 $18,774 2024
Parkton Fire And Rescue Inc NC$462,628 Fire Chief $5,760 $5,912 2024
Central Alexander Fire Department NC$463,632 Chief/ex Off $24,845 $24,845 2025
Fire District 28 Inc NC$468,115 Chief $68,549 $70,363 2024
Cold Water Volunteer Fire Department NC$479,971 President $13,311 $13,663 2024
Holly Grove Fire Department Inc NC$495,181 Vice President $36,210 $36,210 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 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 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Jason Keaton) 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 27 similarly situated organizations (Same NTEE sector (M24) + NC + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,374 is reasonable (approximately the 100th 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.