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PeerBasis
Compensation Comparability Determination

Jot-um-down Vol Fire Dept In

Executive Director / CEO

EIN 561314163
NC · NTEE M24
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Ramsey Embry, Executive Director / CEO ($700) against every comparable organization that fit the selection criteria — 143 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Ramsey Embry — reported title “Chief”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

143 organizations qualified on sector, size, and geography 143 within the band form the benchmarked peer set.

Distribution of comparable compensation

$25 total compensation of comparable organizations → $138,088 $700
$41310th
$87325th
$2,006Median
$6,46975th
$18,52890th
$700This org · 23rd
p10$413
p25$873
p50$2,006
p75$6,469
p90$18,528
$700

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
Branch Volunteer Fire & Rescue Inc WI$202,352 President $860 $892 2024
Waynesboro Volunteer Fire Department Inc PA$198,913 Treasurer $500 $510 2023
Stovall Volunteer Fire Department NC$198,740 Chief $5,775 $5,928 2024
Cody Volunteer Fire Department WY$198,218 Treasurer $1,500 $1,596 2024
Monticello Fire Department Inc NY$206,137 Treasurer $1,200 $1,109 2023
Hardin Volunteer Fire Department Inc TX$197,620 President $56,031 $55,679 2024
Center City Firemen's Relief Association MN$197,073 Board Member/gamb Mngr $20,230 $19,858 2024
Biglerville Hose & Truck Co No 1 PA$196,883 Treasurer $3,600 $3,671 2023
North Middleton Township Volunteer PA$207,824 Trustee Thro $2,074 $2,116 2023
Cranbury Fire Company Inc NJ$207,874 Treasurer $400 $355 2024
Bear Pond Rural Fire Departmentinc NC$196,276 Chief $15,288 $16,156 2023
Nelson Volunteer Fire Company Inc PA$195,943 Ems Chief $34,102 $34,781 2023
People's Firehouse Inc NY$195,289 Executive Director $39,500 $35,458 2024
Vashti Volunteer Fire Dept Inc NC$194,061 Treasurer $7,119 $7,119 2025
Ae Crandall Hook And Ladder Co Inc NY$193,746 Chief $300 $269 2024
Catons Chapel Richardson Cove Volunteer Fire Department Inc TN$192,631 Borard Member/chief $40,000 $40,692 2025
Doyle Volunteer Hose Company NY$192,512 Interim Secretary $2,917 $2,696 2023
East Syracuse Fire Department Inc NY$192,446 Caretaker $1,250 $1,122 2024
Vol & Exempt Firefighters Benevolent Assoc Of Briarcliff Manor Ny NY$192,067 President $3,000 $2,693 2024
Option Independent Fire Company Of PA$212,217 President $480 $489 2023
Shop On State Inc IA$212,753 Manager $24,301 $25,751 2025
Manor Volunteer Fire Department PA$213,195 President $240 $237 2024
Lake Dalecarlia Volunteer Fire Depa IN$214,937 Chief $1,250 $1,403 2022
White Plains Volunteer Fire Department Inc NC$215,185 Secretary/treasurer $6,000 $6,000 2025
Mountain Park Volunteer Fire Department Inc NC$216,005 Treasurer $1,475 $1,475 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 default23rd
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted23rd

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 (Ramsey Embry) 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 143 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $700 is reasonable (approximately the 23rd 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.