Executive Director / CEO
This analysis benchmarks the total compensation of Shane Samuels, Executive Director / CEO ($36,210) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.
Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range
Benchmarked executive: Shane Samuels — reported title “VICE PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.
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.
| Organization | State | Revenue | Matched title | Comp (reported) | Comp (adjusted) | FY |
|---|---|---|---|---|---|---|
| Central Fire Department Of Davidson County Inc | NC | $505,044 | Secretary | $2,003 | $2,003 | 2025 |
| Cold Water Volunteer Fire Department | NC | $479,971 | President | $13,311 | $13,663 | 2024 |
| East Nash Volunteer Fire | NC | $511,286 | President | $14,400 | $14,400 | 2025 |
| Fire District 28 Inc | NC | $468,115 | Chief | $68,549 | $70,363 | 2024 |
| Seagrove Rural Volunteer Fire Depar | NC | $524,577 | Fire Chief | $352 | $361 | 2024 |
| Caldwell Fire Department Inc | NC | $524,624 | Chief | $35,844 | $36,792 | 2024 |
| South Stokes Volunteer Fire | NC | $525,099 | Treasurer | $4,342 | $4,457 | 2024 |
| Central Alexander Fire Department | NC | $463,632 | Chief/ex Off | $24,845 | $24,845 | 2025 |
| Parkton Fire And Rescue Inc | NC | $462,628 | Fire Chief | $5,760 | $5,912 | 2024 |
| Shanghai Volunteer Fire Department | NC | $544,791 | Chief | $11,554 | $12,210 | 2023 |
| Ronda Community Vol Fire Dept Inc | NC | $442,014 | Member | $7,800 | $8,006 | 2024 |
| Number Seven Volunteer Fire Department Inc | NC | $551,081 | Chief Board Member | $6,908 | $6,908 | 2025 |
| County Line Volunteer Fire Dept | NC | $554,294 | Director | $14,200 | $15,006 | 2023 |
| Lowell Volunteer Fire Dept | NC | $433,397 | Fire Chief | $22,921 | $23,527 | 2024 |
| Creedmoor Volunteer Fire Department | NC | $426,446 | Assistant Fire Chief | $8,400 | $8,877 | 2023 |
| Arlington Fire & Rescue Inc | NC | $567,224 | Sec-tres. | $1,800 | $1,848 | 2024 |
| Little River Fire Department Inc | NC | $422,636 | Vice President | $5,369 | $5,674 | 2023 |
| Beeson Crossroads Fire & Rescue Inc | NC | $572,360 | President | $3,311 | $3,399 | 2024 |
| Watkins Community Volunteer Fire | NC | $576,199 | Fire Chief | $13,029 | $13,374 | 2024 |
| Winterville Rescue & Ems Inc | NC | $577,346 | Asst Chief | $33,258 | $33,258 | 2025 |
| Franklin Community Volunteer Fire Dept Inc | NC | $583,772 | Fire Chief | $15,000 | $15,397 | 2024 |
| Leaksville Volunteer Fire Dept | NC | $402,463 | Secretary | $40,636 | $42,943 | 2023 |
| Tabernacle Volunteer Fire Department Inc | NC | $588,439 | Chief | $913 | $965 | 2023 |
| Fall Creek Community Vol Fire Dept Inc | NC | $592,770 | Director | $11,087 | $11,380 | 2024 |
| Deep Branch Volunteer Fire Department Inc | NC | $382,825 | Member | $6,158 | $6,508 | 2023 |
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.
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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 83rd |
| Total compensation (D + F), as reported (no adjustments) | 85th |
| Reportable pay only (column D), adjusted | 83rd |
| All sources (D + E + F), adjusted | 83rd |
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.
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
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.