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PeerBasis
Compensation Comparability Determination

Jeb Stuart Rescue Squad Incorporated

Executive Director / CEO

EIN 562382848
VA · NTEE M23
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dixie Howell, Executive Director / CEO ($290) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,207 total compensation of comparable organizations → $124,252 $290
$22,38410th
$26,27825th
$61,333Median
$74,56975th
$84,01190th
$290This org · 0th
p10$22,384
p25$26,278
p50$61,333
p75$74,569
p90$84,011
$290

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 VA 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
Falkland Rescue Squad NC$482,491 Captain $81,191 $84,393 2024
Inlet Volunteer Emergency Services NY$468,853 Squad Captai $69,360 $63,050 2024
Bartlett Jackson Emergency Services NH$462,096 Exec Director $66,425 $61,701 2024
Northern Kentucky Emergency Medical KY$445,809 Director $26,432 $29,411 2023
Seven Lakes Volunteer Fire And Rescue NC$440,018 Chief $74,354 $77,286 2024
Bell Arthur Ems Inc NC$546,983 Chief $22,856 $23,145 2025
First Branch Ambulance And Rescue VT$436,796 Exec Directo $51,295 $51,938 2024
South Robeson Rescue Unit Inc NC$374,596 Commander/chief $21,082 $21,913 2024
Lake Harmony Rescue Squad And Ambulance Corps Inc PA$615,837 President $34,132 $34,241 2024
Stone Lake Area Fire Department Inc WI$363,341 President $1,116 $1,207 2023
Northstar Search And Rescue MN$359,769 President $125,000 $124,252 2024
Sonco Ambulance Inc MI$655,747 Business Ma $21,600 $23,090 2023
Columbus Rescue Mission Inc NE$696,836 Exec. Director $55,060 $61,333 2023
Indian Lake Volunteer Ambulance Corp Inc NY$717,368 Captain $76,775 $71,852 2023
Ashford Ambulance And Rescue Squad Inc AL$726,042 Chief Of Operations $76,774 $83,437 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Dixie Howell) 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 15 similarly situated organizations (Same NTEE sector (M23), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $290 is reasonable (approximately the 0th 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.