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PeerBasis
Compensation Comparability Determination

Possum Kingdom Lake Volunteer Fire

Executive Director / CEO

EIN 751728671
TX · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Linda Livingston, Executive Director / CEO ($11,800) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,552 total compensation of comparable organizations → $146,091 $11,800
$16,47310th
$24,63025th
$49,418Median
$67,95075th
$96,93990th
$11,800This org · 4th
p10$16,473
p25$24,630
p50$49,418
p75$67,950
p90$96,939
$11,800

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 TX 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
Familias Triunfadoras Inc TX$238,486 Part Time Employee $12,500 $12,869 2023
New Life For A New Generation TX$235,533 President & $24,000 $24,709 2023
Kingdom Servants Inc TX$244,775 Director/chairm $141,900 $146,091 2023
Turner Leadership Strategies Inc TX$246,470 President $43,409 $44,691 2023
Amarillo Area Mental Health TX$246,960 Executive Di $50,230 $50,230 2024
Lila Lane Outreach TX$225,282 Executive Director $48,000 $49,418 2023
Free The Captives TX$222,896 Executive Dir. $51,754 $53,283 2023
The Oasis Center TX$252,559 Director $24,115 $24,115 2024
Crisis Intervention Of Houston Incorporated TX$220,297 Executive Director $70,000 $72,068 2023
Circle Of Hope Community Center TX$219,688 Executive Director $45,000 $45,000 2024
Michael Rowan Ministries Inc TX$218,704 President $96,939 $96,939 2024
Daughters Of The Most High God TX$218,340 Chief Executive $65,000 $66,920 2023
Ebby Halliday Foundation TX$216,943 Chairman $50,000 $50,000 2024
And Then A New Day TX$257,633 Executive Dir. $65,000 $66,920 2023
S A Heals TX$259,654 President $30,000 $30,886 2023
The Coming Home Project TX$262,355 Executive Dir. $16,000 $16,473 2023
Outer Court Ministries Inc TX$264,120 President $12,816 $13,735 2022
Institute For Liberal Values TX$264,902 Treasurer $20,000 $20,000 2024
Backpack Friends Incorporated TX$207,581 Executive Director $82,955 $85,405 2023
Wings Of Blessing TX$272,552 Director $48,000 $48,000 2024
Inspiring Tomorrows Leaders TX$200,582 President & Ceo $67,000 $68,979 2023
Bluebirds Hope Inc TX$275,551 Ceo/board President $82,000 $82,000 2024
Cmtm-children Matter The Most - Family Life Center TX$276,484 Case Management Director $39,130 $39,130 2024
Beaumont Dream Center TX$278,394 Operations Director $25,962 $26,729 2023
Global Pendulum Inc TX$278,972 Director $64,375 $64,375 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted4th

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 (Linda Livingston) 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 51 similarly situated organizations (Same NTEE sector (P20) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,800 is reasonable (approximately the 4th 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.