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PeerBasis
Compensation Comparability Determination

Delhi Volunteer Fire Department Inc

Executive Director / CEO

EIN 680502751
LA · NTEE M24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ken Hall, Executive Director / CEO ($40,772) against every comparable organization that fit the selection criteria — 189 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Ken Hall — reported title “Fire Chief”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

189 organizations qualified on sector, size, and geography 189 within the band form the benchmarked peer set.

Distribution of comparable compensation

$24 total compensation of comparable organizations → $116,668 $40,772
$52210th
$1,47725th
$4,924Median
$15,37475th
$35,67090th
$40,772This org · 91st
p10$522
p25$1,477
p50$4,924
p75$15,374
p90$35,670
$40,772

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 LA 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
Ridgecrest Volunteer Fire Dept Inc NC$368,905 Chief $9,034 $8,728 2023
Conneaut Lake Volunteer Fire PA$368,647 Director $3,281 $3,059 2023
Darien Center Chemical Fire Company Inc NY$374,264 Treasurer $6,000 $5,069 2023
Bay Shore Fire Department NY$374,451 Chief $5,000 $4,103 2024
Lanes Creek Volunteer Fire Department Inc NC$367,820 Member-part Time Firefighter $8,340 $8,057 2023
Orr's & Bailey Islands Fire Department ME$367,598 Fire Chief $6,749 $6,137 2024
New Jersey Crime Victim Law Center Inc NJ$367,377 Director $111,457 $93,043 2023
Haysi Rescue Squad VA$376,683 Chief/pres./ $27,840 $24,412 2024
Northampton Township Volunteer Fire Relief Association PA$378,327 Treasurer $2,275 $2,060 2024
Mcmechen Volunteer Fire Department WV$378,943 Chief $1,305 $1,283 2024
Cedar Grove Fire Department Inc NC$379,270 Fire Chief $67,083 $62,948 2024
Mowbray Volunteer Fire Department Inc TN$380,760 Chairman/operation Chief $37,265 $35,573 2024
Deep Branch Volunteer Fire Department Inc NC$382,825 Member $6,158 $5,949 2023
Derry Twp Vol Fire Dept Of Bradenville PA$383,797 Treasurer $500 $453 2024
Safe Ride Foundation Inc MD$358,647 Executive Director $39,650 $32,797 2025
Tri-county Firesafe Working Group MT$358,014 Former Executive Director $44,398 $44,746 2023
Horicon Fire Department Inc NY$357,249 Chief $1,500 $1,267 2023
East Rivanna Vol Fire Company Inc VA$357,056 Treasurer $4,563 $4,001 2024
Hospital Foundation Of Decatur Coun IN$385,935 Director $25,446 $24,370 2024
Huntingdon Valley Fire Co PA$356,660 Treasurer $6,000 $5,434 2024
Fairmont Fire Department Relief Assoc MN$386,302 President $550 $508 2023
Blossom Fire Company Inc NY$356,244 President $599 $506 2023
Cridersville Volunteer Fire Departm OH$355,850 Fire Chief $14,638 $14,495 2023
New Auburn Area Fire Department Inc WI$353,312 Secretary/treasurer $5,000 $4,742 2024
Olanta Rural Fire Department Inc SC$353,299 Chief $75,842 $70,002 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default91st
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted89th

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 (Ken Hall) 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 189 similarly situated organizations (Same NTEE sector (M24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,772 is reasonable (approximately the 91st 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.