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PeerBasis
Compensation Comparability Determination

Professional Firefighters Of Marion

Executive Director / CEO

EIN 592969732
FL · NTEE J40
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Rolin Boyd, Executive Director / CEO ($12,656) against every comparable organization that fit the selection criteria — 156 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

156 organizations qualified on sector, size, and geography 156 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $291,613 $12,656
$2,19910th
$7,03225th
$24,260Median
$81,35175th
$144,30290th
$12,656This org · 38th
p10$2,199
p25$7,032
p50$24,260
p75$81,351
p90$144,302
$12,656

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 FL 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
Smithtown Teachers Assoc NY$380,190 Treasurer $1,706 $1,594 2024
Connecticut Federation Of School CT$378,502 Co-president $75,000 $74,855 2023
Foundation For Fair Contracting - MD$381,958 Executive Director $187,413 $186,512 2023
Ohio Valley And Southern States Laborers OH$374,527 Director $63,633 $69,684 2024
Pafca-aal TX$385,409 President $25,993 $26,190 2025
New York District Council NJ$386,073 President $87,846 $81,095 2024
International Brotherhood Of Electrical Workers FL$373,358 Director $83,157 $78,689 2025
Jefferson County Education CO$372,786 President $141,132 $139,922 2024
United Union Of Roofers 42 Rdwa OH$371,848 Business Man $76,305 $83,562 2024
Iupat Dc 21 Nj Lmf-jtb NJ$389,823 Trustee $157,149 $145,071 2024
Two Rivers Uniserv Unit CO$391,753 Uniserv Director $166,897 $161,201 2025
Bowling Green State University OH$367,156 President $8,400 $9,471 2023
Classified Employees AK$366,877 President $95,791 $94,690 2024
Wisconsin Law Enforcement Association WI$392,925 President (Thru Aug) $3,826 $4,131 2024
Forest Lake Education Association MN$365,436 President $5,300 $5,415 2024
Action Research Collaborative Inc NY$365,415 Treasurer $9,500 $9,138 2023
American Federation Of Teachers NJ$363,650 President $28,880 $25,973 2025
Seminole County Professional FL$363,301 President $18,000 $18,000 2023
Northeast Florida Local Apwu FL$362,310 President $82,120 $82,120 2023
United Plant & Production Workers NY$361,646 President $242,494 $226,562 2024
Laborers International Union No 662 MO$360,066 President $3,105 $3,400 2024
Nys Public Employees Conference Inc NY$358,497 Chairman $24,000 $23,086 2023
The Rochester Association NY$358,063 President $8,802 $8,012 2025
Santa Rosa Professional Educators Inc FL$357,030 Executive Director $97,218 $94,429 2024
Clark County Deputy Sheriffs Guild WA$403,114 President $7,200 $6,862 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default38th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted37th

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 (Rolin Boyd) 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 10, 2026, comparing compensation against 156 similarly situated organizations (Same NTEE sector (J40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,656 is reasonable (approximately the 38th 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 10, 2026.