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PeerBasis
Compensation Comparability Determination

Lone Hickory Vol Fire Dept Inc

Executive Director / CEO

EIN 561318352
NC · NTEE M24Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sharon Buelin, Executive Director / CEO ($1,800) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sharon Buelin — reported title “TREAS.”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$161 total compensation of comparable organizations → $69,534 $1,800
$62010th
$5,52825th
$9,165Median
$22,92175th
$56,98490th
$1,800This org · 16th
p10$620
p25$5,528
p50$9,165
p75$22,921
p90$56,984
$1,800

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
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
Cooleemee Volunteer Fire Department NC$314,024 President $15,911 $15,911 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
Mountain View Volunteer Fire NC$310,079 Chief $1,186 $1,155 2025
Fountain Rural Fire Association Inc NC$306,965 President $156 $161 2023
Penderlea Fire Department NC$300,834 Assistant Chief $175 $175 2024
Lanes Creek Volunteer Fire Department Inc NC$367,820 Member-part Time Firefighter $8,340 $8,586 2023
Ridgecrest Volunteer Fire Dept Inc NC$368,905 Chief $9,034 $9,301 2023
Cedar Grove Fire Department Inc NC$379,270 Fire Chief $67,083 $67,083 2024
Deep Branch Volunteer Fire Department Inc NC$382,825 Member $6,158 $6,340 2023
Grimesland Volunteer Fire Dept NC$269,468 Treasurer $2,400 $2,338 2025
Leaksville Volunteer Fire Dept NC$402,463 Secretary $40,636 $41,836 2023
Long Bridge Volunteer Fire Dept NC$242,955 Chief $2,880 $2,880 2024
Kittrell Volunteer Fire Department NC$237,641 President $18,290 $18,290 2024
Little River Fire Department Inc NC$422,636 Vice President $5,369 $5,528 2023
Creedmoor Volunteer Fire Department NC$426,446 Assistant Fire Chief $8,400 $8,648 2023
Lowell Volunteer Fire Dept NC$433,397 Fire Chief $22,921 $22,921 2024
Hawtree Volunteer Fire Department Inc NC$224,891 Chief $256 $264 2023
Ronda Community Vol Fire Dept Inc NC$442,014 Member $7,800 $7,800 2024
Parkton Fire And Rescue Inc NC$462,628 Fire Chief $5,760 $5,760 2024
Central Alexander Fire Department NC$463,632 Chief/ex Off $24,845 $24,205 2025
Fire District 28 Inc NC$468,115 Chief $68,549 $68,549 2024
Cold Water Volunteer Fire Department NC$479,971 President $13,311 $13,311 2024

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 default16th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted16th

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 (Sharon Buelin) 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 25 similarly situated organizations (Same NTEE sector (M24) + NC + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,800 is reasonable (approximately the 16th 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.