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PeerBasis
Compensation Comparability Determination

Alaska Dive Search Rescue And

Executive Director / CEO

EIN 814286647
AK · NTEE M23
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Frank Marley, Executive Director / CEO ($8) against every comparable organization that fit the selection criteria — 336 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: Frank Marley — 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

336 organizations qualified on sector, size, and geography 336 within the band form the benchmarked peer set.

Distribution of comparable compensation

$27 total compensation of comparable organizations → $249,530 $8
$68010th
$2,22325th
$12,931Median
$52,70875th
$84,46090th
$8This org · 0th
p10$680
p25$2,223
p50$12,931
p75$52,708
p90$84,460
$8

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 AK 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
Primos-secane-westbrook Park Fire PA$297,704 President $17,640 $18,400 2024
National Emergency Responders Assistance OK$296,587 Executive Dir. $39,000 $46,245 2023
District 2 Hospital Preparedness IN$298,080 Readiness And Response Coordinator $82,091 $90,549 2024
Watford City Volunteer Fire Dept ND$299,429 Chief $10,892 $12,872 2023
Little Snake River Valley Ambulance WY$299,462 President $23,082 $25,853 2024
Factoryville Fire Company PA$299,732 Treasurer $3,600 $3,866 2023
Bikemore Inc MD$300,750 Executive Director $86,000 $84,098 2024
Penderlea Fire Department NC$300,834 Assistant Chief $175 $189 2024
Town Of Carlton Fire Company No 1 Inc NY$301,023 President $480 $454 2024
Comision Ciudadana Para La Auditoria Integral Del Credito Pub PR$293,344 Executive Director $60,000 $61,772 2023
Safe Kids Utah UT$301,305 Secretary/coordinator $90,178 $99,390 2023
Clarendon Fire Company Inc NY$301,735 President $500 $473 2024
National Assoc Of State 911 Administrators MI$292,475 Director $231,128 $249,530 2024
International Assoc Of Fire Fighte CT$302,461 Board Member $7,000 $6,865 2024
Buffalo Springs Lake Volunteer TX$291,987 President $2,772 $2,986 2023
Southeast Colorado Regional Trauma & Ems Advisory Council Inc CO$291,947 Coordinator $75,000 $73,283 2025
Phelps Ambulance Inc NY$302,708 Board Member $48,704 $47,394 2023
Gnesen Volunteer Fire Department Inc MN$291,786 Gambling Manager $15,560 $16,557 2023
Three Oaks Emergency Vehicle Association MI$303,482 Administrator/director $82,286 $88,837 2024
Sellersburg Vol Fire Dept IN$303,586 Board Member $65,943 $72,738 2024
North Franklin Township Volunteer PA$290,795 President $2,380 $2,556 2023
Institute For Safer Trucking DC$303,964 Co Chair $96,923 $88,963 2024
C B S Fire Association IA$304,432 Treasurer $285 $326 2024
Morrisvale Volunteer Fire Department Inc WV$304,798 Treasurer $6,000 $6,620 2025
Mendon Fire Department Inc NY$289,747 President $1,200 $1,167 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AK 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 AK 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), adjusted6th
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 (Frank Marley) 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 336 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8 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.