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PeerBasis
Compensation Comparability Determination

Lanes Creek Volunteer Fire Department Inc

Executive Director / CEO

EIN 561534520
NC · NTEE M24
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Clint Oster, Executive Director / CEO ($8,340) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Clint Oster — reported title “MEMBER-PART TIME FIREFIGHTER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$156 total compensation of comparable organizations → $67,539 $8,340
$1,04410th
$4,50525th
$8,968Median
$23,19875th
$43,08890th
$8,340This org · 43rd
p10$1,044
p25$4,505
p50$8,968
p75$23,198
p90$43,088
$8,340

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
Ridgecrest Volunteer Fire Dept Inc NC$368,905 Chief $9,034 $9,034 2023
Cedar Grove Fire Department Inc NC$379,270 Fire Chief $67,083 $65,158 2024
Deep Branch Volunteer Fire Department Inc NC$382,825 Member $6,158 $6,158 2023
William R Davie Volunteer Fire Dept NC$349,487 Chief $71,374 $67,539 2025
Mineral Springs Volunteer Fire & NC$347,220 Chief $21,938 $21,309 2024
Drewry Volunteer Fire Department NC$344,348 Captain $9,165 $8,902 2024
Leaksville Volunteer Fire Dept NC$402,463 Secretary $40,636 $40,636 2023
Courtney Volunteer Fire Dept Inc NC$332,240 Chief $31,185 $31,185 2023
Lone Hickory Vol Fire Dept Inc NC$329,933 Treas. $1,800 $1,748 2024
Cooleemee Volunteer Fire Department NC$314,024 President $15,911 $15,455 2024
Little River Fire Department Inc NC$422,636 Vice President $5,369 $5,369 2023
Mountain View Volunteer Fire NC$310,079 Chief $1,186 $1,122 2025
Creedmoor Volunteer Fire Department NC$426,446 Assistant Fire Chief $8,400 $8,400 2023
Fountain Rural Fire Association Inc NC$306,965 President $156 $156 2023
Lowell Volunteer Fire Dept NC$433,397 Fire Chief $22,921 $22,263 2024
Penderlea Fire Department NC$300,834 Assistant Chief $175 $170 2024
Ronda Community Vol Fire Dept Inc NC$442,014 Member $7,800 $7,576 2024
Parkton Fire And Rescue Inc NC$462,628 Fire Chief $5,760 $5,595 2024
Central Alexander Fire Department NC$463,632 Chief/ex Off $24,845 $23,510 2025
Grimesland Volunteer Fire Dept NC$269,468 Treasurer $2,400 $2,271 2025
Fire District 28 Inc NC$468,115 Chief $68,549 $66,582 2024
Cold Water Volunteer Fire Department NC$479,971 President $13,311 $12,929 2024
Holly Grove Fire Department Inc NC$495,181 Vice President $36,210 $34,265 2025
Central Fire Department Of Davidson County Inc NC$505,044 Secretary $2,003 $1,895 2025
East Nash Volunteer Fire NC$511,286 President $14,400 $13,626 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 2023 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 default43rd
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted43rd

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 (Clint Oster) 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 30 similarly situated organizations (Same NTEE sector (M24) + NC + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,340 is reasonable (approximately the 43rd 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.