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PeerBasis
Compensation Comparability Determination

Traphill Volunteer Fire Department Inc

Executive Director / CEO

EIN 581577314
NC · NTEE M24Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Ethan Baker, Executive Director / CEO ($1,778) against every comparable organization that fit the selection criteria — 134 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

134 organizations qualified on sector, size, and geography 134 within the band form the benchmarked peer set.

Distribution of comparable compensation

$24 total compensation of comparable organizations → $134,528 $1,778
$39210th
$84525th
$1,814Median
$5,93575th
$21,96990th
$1,778This org · 49th
p10$392
p25$845
p50$1,814
p75$5,935
p90$21,969
$1,778

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
Depew Volunteer Fire Department Inc NY$182,645 Secretary $1,200 $1,049 2024
Lebanon Valley Protective NY$182,228 Pres/treas $1,500 $1,350 2023
Cattaraugus Volunteer Fire Co Inc NY$181,531 Treasurer $1,000 $852 2025
Millbrook Engine Hook & Ladder Co NY$185,671 2nd Lt, Fd/secretary $7,150 $6,253 2024
Manhasset-lakeville Fire Department Corp NY$179,932 Treasurer $750 $675 2023
Tangier Volunteer Fire Department Inc VA$186,396 Acting Treasurer $12,000 $11,214 2024
Cronomer Valley Fire Department Inc NY$187,958 Vice Preside $600 $540 2023
Fire Dept Relief Assn St James MN$188,038 President $500 $478 2024
Marion Volunteer Fire Department SD$177,200 Fire Chief $500 $534 2024
Northwest Rockingham County Fire Protection Association Inc NC$175,710 Treasurer $3,589 $3,496 2025
Grand Mound Volunteer Fire Company IA$175,138 1st Asst Chi $1,250 $1,364 2023
Springs Fire Department Inc NY$174,314 Chief $1,500 $1,350 2023
Vol & Exempt Firefighters Benevolent Assoc Of Briarcliff Manor Ny NY$192,067 President $3,000 $2,624 2024
East Syracuse Fire Department Inc NY$192,446 Caretaker $1,250 $1,093 2024
Doyle Volunteer Hose Company NY$192,512 Interim Secretary $2,917 $2,626 2023
Catons Chapel Richardson Cove Volunteer Fire Department Inc TN$192,631 Borard Member/chief $40,000 $39,643 2025
Bradley Gardens Volunteer Fire Company Inc NJ$172,869 Secretary $600 $518 2024
Orange County Rural Vfd District 1 IN$172,578 Fire Chief $9,600 $10,088 2023
Fire Services Training Institute CA$172,244 Executive Dir. $20,000 $16,714 2024
Ae Crandall Hook And Ladder Co Inc NY$193,746 Chief $300 $262 2024
Silver Creek Volunteer Fire Department WI$171,764 President $1,525 $1,541 2024
Vashti Volunteer Fire Dept Inc NC$194,061 Treasurer $7,119 $6,935 2025
People's Firehouse Inc NY$195,289 Executive Director $39,500 $34,544 2024
Granville Rural Fire Department NC$170,290 Board Member $1,215 $1,251 2023
Nelson Volunteer Fire Company Inc PA$195,943 Ems Chief $34,102 $33,885 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 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 default49th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted49th

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 (Ethan Baker) 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 134 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,778 is reasonable (approximately the 49th 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.