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PeerBasis
Compensation Comparability Determination

Linville Central Rescue Squad Inc

Executive Director / CEO

EIN 561888474
NC · NTEE E620
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Morgan Byrd, Executive Director / CEO ($14,082) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $87,519 $14,082
$1,30610th
$8,92025th
$32,080Median
$53,36175th
$68,43890th
$14,082This org · 35th
p10$1,306
p25$8,920
p50$32,080
p75$53,361
p90$68,438
$14,082

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
Jamesville Community Ems & Rescue NC$444,840 President $25,286 $25,955 2024
Cameron County Ambulance Service Inc PA$441,108 Executive Director $52,524 $53,570 2023
Ansonia Area Emergency Servicesinc OH$435,497 Chief $19,025 $20,609 2023
New Glarus Emergency Medical Services In WI$435,036 Executive Dir. $73,910 $76,681 2024
Argyle Emergency Squad Inc NY$429,472 Vice President $1,500 $1,386 2023
Wise Rescue Squad Inc VA$469,734 1st Lieutenant $51,338 $50,697 2023
Portage Area Ambulance Association PA$473,679 Board Member $2,695 $2,670 2024
Souhegan Valley Ambulance Service Inc NH$474,326 Chief Operating Officer $65,542 $61,896 2023
Utopia Volunteer Emergency Medical Services Inc TX$476,659 Executive Director $37,299 $37,065 2024
Ayden Rescue & Ems NC$477,829 Chief $14,629 $15,016 2024
Brooks Ambulance Inc ME$418,835 President $48,151 $47,898 2024
Glover Ambulance Squad Inc VT$480,537 President $68,450 $68,443 2024
New Salem Ambulance ND$416,055 Bookkeeper $37,334 $40,701 2024
Eureka Volunteer Ambulance Service Inc MT$483,308 Treasurer $23,132 $24,771 2024
Eyota Volunteer Ambulance Service MN$484,936 Secretary $9,915 $9,732 2024
Community Ambulance Service Inc ND$411,527 President $1,200 $1,347 2023
Woodbury Ambulance Association Inc CT$491,901 President $13,863 $12,913 2024
Norton Rescue Squad Inc VA$501,908 Lieutenant $45,031 $44,469 2023
Garner Volunteer Ambulance Service IA$395,098 President $4,600 $5,151 2023
Grifton Rescue Squad Inc NC$505,866 Assistant Ch $37,838 $38,839 2024
Belle Plaine Area Ambulance Inc IA$392,559 Director $1,184 $1,288 2024
Elkin Emergency Rescue Squad Inc NC$390,644 Chief/treasurer $9,175 $9,175 2025
Anna Rescue Unit Inc OH$389,526 15352 Co Rd 25a Anna Oh 45302 $51,354 $57,910 2022
Sunny View Fire And Rescue NC$510,786 Director $36,347 $36,347 2025
Warren Area Ambulance Service Inc IL$513,615 President $87 $85 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 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 default35th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted35th

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 (Morgan Byrd) 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 74 similarly situated organizations (Same NTEE sector (E62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,082 is reasonable (approximately the 35th 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.