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PeerBasis
Compensation Comparability Determination

Durham Firefighters Supplemental Retirement Syste

Executive Director / CEO

EIN 566024202
NC · NTEE Y20Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of William Towner, Executive Director / CEO ($4,548) against every comparable organization that fit the selection criteria — 191 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

191 organizations qualified on sector, size, and geography 191 within the band form the benchmarked peer set.

Distribution of comparable compensation

$90 total compensation of comparable organizations → $1,375,948 $4,548
$1,34710th
$4,17725th
$15,786Median
$38,13375th
$82,35790th
$4,548This org · 27th
p10$1,347
p25$4,177
p50$15,786
p75$38,133
p90$82,357
$4,548

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
Sons Of Italy In America MA$313,481 Trustee $6,500 $5,803 2024
Utah Chiefs Of Police Association UT$313,293 Executive Director $34,532 $34,205 2025
Rose Memorial Park Cemetery LA$314,151 General Manager $17,107 $19,265 2023
Oregon State Association Of County OR$316,145 Secretary/tr $1,500 $1,384 2024
Masonic Charity Foundation NM$316,334 Secretary $9,062 $9,683 2024
Bpoe Elks Point Pleasant Lodge 1698 NJ$316,534 Secretary $7,548 $6,522 2025
International Foundation For IL$317,314 Managing Dir $133,900 $130,772 2024
New Jersey Transit Police Pba NJ$319,188 President $4,046 $3,695 2023
Kentucky Health Cooperative Inc VA$319,984 Senior Accountant $132,055 $126,665 2024
Csm George Brodsky Memorial Post 10127 FL$320,901 Quartermaster $14,400 $13,439 2024
Benevolent & Protective Order Of Elks OH$321,435 Secretary $9,225 $9,706 2024
Nreca Post-employment Health Reimbursement VA$304,180 Cfo $90,364 $89,236 2023
The Putnam County Society For The Prevention Of Cruelty To Animals Inc NY$304,067 President $38,400 $34,471 2024
Independence Fraternal Order Of Police L MO$303,742 President $4,223 $4,444 2024
Insurance Society Of Philadelphia NJ$303,545 Executive Director $50,000 $45,658 2023
Mountain Grove Cemetery-easton Inc CT$323,969 Director $250 $240 2023
Little Falls Fire Relief Association MN$303,311 President $500 $491 2024
Sunnyside Cemetery Association WI$324,596 Trustee/sexton $29,837 $30,157 2025
Rosemount Fire Relief Association MN$324,775 President $800 $785 2024
Sunrise Christian Hoops Foundation Inc KS$302,639 Ceo $36,000 $37,640 2025
Baptist Community Affordable TX$325,241 Hpcmf President $82,877 $82,357 2024
Fraternal Order Of Eagles NE$301,594 Secretary $6,162 $6,414 2025
Ichabod Crane Teachers Association NY$325,866 Membership/benefits Coordinator $1,584 $1,464 2023
Tuskegee Airmen Inc AL$298,886 Bookkeeper $40,000 $44,197 2023
Tri-county Farmers Mutual Ins MT$332,208 President $1,600 $1,713 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 default27th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted27th

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 (William Towner) 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 191 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,548 is reasonable (approximately the 27th 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.