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PeerBasis
Compensation Comparability Determination

Volunteer Firemen's Relief Assoc Of

Executive Director / CEO

EIN 571136561
PA · NTEE M112
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mike Stehman, Executive Director / CEO ($500) against every comparable organization that fit the selection criteria — 217 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mike Stehman — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

217 organizations qualified on sector, size, and geography 217 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $246,862 $500
$48310th
$1,07425th
$4,999Median
$35,79275th
$72,26290th
$500This org · 12th
p10$483
p25$1,074
p50$4,999
p75$35,792
p90$72,262
$500

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 PA 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
Eagle Fire Engine & Hose Company No 1 2 NY$160,506 President $100 $93 2023
Decorah Volunteer Fire Department IA$160,745 Chief $778 $879 2023
Safety And Justice Oregon OR$161,007 Executive Director Of Hrja $13,228 $12,318 2024
The Elevated Studio Inc NY$161,388 Executive Director/president $35,600 $33,212 2023
Mantorville Fire Department MN$159,745 President $500 $510 2023
Tri-state Fire School Association Inc WV$162,176 Director $25,928 $28,983 2023
Addventuri VA$158,204 Executive Di $66,269 $64,163 2024
Columbus Fireman's Cheer Fund IN$157,344 Co-chair $1,500 $1,586 2024
Accessos CA$164,087 Executive Director $98,149 $84,987 2024
Avon Firemen's Relief Association MN$164,694 President $353 $350 2024
Spencerport Volunteer Firemens Assoc Inc NY$164,917 President $2,000 $1,866 2023
Port Jefferson Volunteer Firemens Benevolent Association Inc NY$155,788 Secretary $750 $700 2023
Goshen Volunteer Fire Department NC$165,526 President $786 $814 2024
Whitehall Volunteer Fire Company Inc NY$165,656 Recording Secretary Admin Asst $25,383 $23,680 2023
Puyallup Extrication Team Inc WA$165,663 Executive Direc $38,300 $34,385 2024
Green Isle Firemen's Relief Association MN$155,340 Treasurer $750 $743 2024
Brighton Volunteer Firemens NY$154,916 Secretary $833 $777 2023
Florida National Guard Foundation Inc FL$154,888 Executive Dir. $31,200 $29,391 2024
Capracare Inc NY$154,101 President & Ceo $10,097 $9,419 2023
Gale Hose Co No 1 Inc PA$167,151 Billing/privacy Officer & Chief 10-70 $6,000 $6,177 2023
Indian Mills Volunteer Fire Company NJ$167,729 President $717 $661 2023
Whitelaw Volunteer Fire Department WI$153,308 President $1,808 $1,893 2024
Bellevue Fire Foundation WA$168,547 President And Ceo $118,772 $109,782 2023
Revved Up Kids Inc GA$168,897 Executive Di $29,608 $29,853 2024
Cottage Grove Vol Fire Department WI$169,568 President $4,030 $4,345 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2024 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 PA 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 default12th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted12th

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 (Mike Stehman) 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 217 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $500 is reasonable (approximately the 12th 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.