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PeerBasis
Compensation Comparability Determination

Johnson City Firefighters

Executive Director / CEO

EIN 621833503
TN · NTEE N20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Charlie Ihle, Executive Director / CEO ($3,900) against every comparable organization that fit the selection criteria — 79 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

79 organizations qualified on sector, size, and geography 79 within the band form the benchmarked peer set.

Distribution of comparable compensation

$549 total compensation of comparable organizations → $138,341 $3,900
$3,76310th
$12,94525th
$37,257Median
$55,36875th
$66,43090th
$3,900This org · 10th
p10$3,763
p25$12,945
p50$37,257
p75$55,368
p90$66,430
$3,900

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 TN 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
Florida Citrus Sports Foundation Inc FL$265,358 Chief Executive Officer $44,985 $40,204 2024
Barton County Club Inc KS$267,097 Secretary $10,829 $11,130 2024
The Handicapped Children's Camp For NY$262,959 Secretary $10,000 $8,597 2024
Lakeview Farms Mission MI$258,859 President $55,000 $55,603 2023
Camp Bethany Inc OH$255,682 Camp Manager $29,000 $30,085 2023
West Hartford Youth Soccer Assn Inc CT$252,078 League Coordntr $5,100 $4,684 2023
Wilmington Rowing Center DE$251,754 Director And Youth Coach $12,500 $11,988 2023
Friends Of Wabun CT$280,796 Executive Director $80,000 $71,360 2024
Wounded Spirits Ministries IN$249,801 Board Chairm $3,954 $3,967 2024
Huron Forest Camp Cedarridge Inc MI$281,822 Executive Camp Director $49,190 $48,302 2024
Rocky Mountain Ministries Inc WY$282,019 Chairman $55,000 $56,030 2024
Shelby Christian School NC$248,107 Member And Camp Director $32,676 $33,069 2023
Mason County Library Board WV$246,749 Bookkeeper $28,080 $28,179 2025
Camp O Bannon Of Licking County Inc OH$285,042 Executive Director $39,168 $40,632 2023
Old Reliable Germantown Fair Inc KY$285,513 Treasurer $1,800 $1,793 2025
Heroes On Horseback SC$243,952 Executive Director $64,076 $61,955 2025
Original Design SC$288,390 Executive Director $59,000 $58,557 2024
Camp Tuckabatchee Inc IL$289,205 Executive Director $60,000 $56,117 2024
Carry On Foundation UT$289,920 Executive Di $22,250 $22,304 2023
Central New York Baptist Youth Camp Inc NY$290,010 Executive Director $58,791 $50,541 2024
Christian Camping International Inc CA$240,656 Ceo $163,571 $138,341 2023
Living Waters Ministries Inc NY$290,063 President $45,000 $39,827 2023
Why Not Now Inc IL$290,721 Executive Director $57,115 $53,419 2024
Pine Grove Fish & Game Protective Assoc PA$291,581 President $1,171 $1,111 2024
Eastern Us Music Camp Inc NY$238,942 Treasurer $12,500 $10,746 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default10th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted10th

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 (Charlie Ihle) 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 79 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,900 is reasonable (approximately the 10th 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.