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PeerBasis
Compensation Comparability Determination

Eagle Fire Engine & Hose Company No 1 2

Executive Director / CEO

EIN 811469411
NY · NTEE M24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Mason, Executive Director / CEO ($100) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: John Mason — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$291 total compensation of comparable organizations → $38,367 $100
$50010th
$75025th
$1,207Median
$2,91475th
$6,28490th
$100This org · 0th
p10$500
p25$750
p50$1,207
p75$2,914
p90$6,284
$100

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 NY 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
Spencerport Volunteer Firemens Assoc Inc NY$164,917 President $2,000 $2,000 2023
Port Jefferson Volunteer Firemens Benevolent Association Inc NY$155,788 Secretary $750 $750 2023
Hilton Fire Department NY$151,132 Board Treasurer $9,975 $9,689 2024
Springs Fire Department Inc NY$174,314 Chief $1,500 $1,500 2023
Manhasset-lakeville Fire Department Corp NY$179,932 Treasurer $750 $750 2023
Cattaraugus Volunteer Fire Co Inc NY$181,531 Treasurer $1,000 $946 2025
Lebanon Valley Protective NY$182,228 Pres/treas $1,500 $1,500 2023
St Paul Blvd Fire Association Inc NY$138,653 President $500 $500 2023
Depew Volunteer Fire Department Inc NY$182,645 Secretary $1,200 $1,166 2024
Millbrook Engine Hook & Ladder Co NY$185,671 2nd Lt, Fd/secretary $7,150 $6,945 2024
Bethany Volunteer Fire Company Incorporated NY$135,338 Treasurer $1,200 $1,166 2024
Cronomer Valley Fire Department Inc NY$187,958 Vice Preside $600 $600 2023
Vol & Exempt Firefighters Benevolent Assoc Of Briarcliff Manor Ny NY$192,067 President $3,000 $2,914 2024
East Syracuse Fire Department Inc NY$192,446 Caretaker $1,250 $1,214 2024
Doyle Volunteer Hose Company NY$192,512 Interim Secretary $2,917 $2,917 2023
Ae Crandall Hook And Ladder Co Inc NY$193,746 Chief $300 $291 2024
People's Firehouse Inc NY$195,289 Executive Director $39,500 $38,367 2024
North Granville Hose Co Inc NY$125,087 Treasurer $6,000 $6,000 2023
Monticello Fire Department Inc NY$206,137 Treasurer $1,200 $1,200 2023
Deerfield Volunteer Fire Company I NY$113,918 Secretary $600 $583 2024
Community Fire Co Of Pavilion Inc NY$113,359 Treasurer $1,200 $1,166 2024
Wading River Fire Dept NY$110,167 Secretary $2,100 $2,100 2023
Fishers Island Fire Department NY$216,886 Fire Chief $3,000 $2,914 2024
Hope Engine Company Number 1 Of White Plains New York NY$220,265 Treasurer $300 $300 2023
Freehold Volunteer Fire Company Inc NY$220,673 President $500 $500 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted0th

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 (John Mason) 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 28 similarly situated organizations (Same NTEE sector (M24) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $100 is reasonable (approximately the 0th 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.