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PeerBasis
Compensation Comparability Determination

Dade County Firefighters Benevolent Association Inc

Executive Director / CEO

EIN 814877703
FL · NTEE M99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Randall Brown, Executive Director / CEO ($13,339) 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 44th percentile of comparable organizationswithin the typical range

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

$8 total compensation of comparable organizations → $287,737 $13,339
$1,22610th
$4,39525th
$18,225Median
$58,23075th
$88,72490th
$13,339This org · 44th
p10$1,226
p25$4,395
p50$18,225
p75$58,230
p90$88,724
$13,339

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 FL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Evansville Police Department FoundationIN $365,346$24,532 990
Stone Lake Area Fire Department IncWI $363,341$3,128 990
New Jersey Crime Victim Law Center IncNJ $367,377$105,930 990
Orr's & Bailey Islands Fire DepartmentME $367,598$6,987 990
Lanes Creek Volunteer Fire Department IncNC $367,820$9,173 990
Conneaut Lake Volunteer FirePA $368,647$3,483 990
Ridgecrest Volunteer Fire Dept IncNC $368,905$9,936 990
Missing Kid Alert Dba Gateway For KidsMI $370,048$136,757 990
Northstar Search And RescueMN $359,769$127,707 990
Delhi Volunteer Fire Department IncLA $371,331$51,811 990
Safe Ride Foundation IncMD $358,647$37,340 990
Tri-county Firesafe Working GroupMT $358,014$50,944 990
Horicon Fire Department IncNY $357,249$1,443 990
East Rivanna Vol Fire Company IncVA $357,056$4,555 990
Huntingdon Valley Fire CoPA $356,660$6,187 990
Blossom Fire Company IncNY $356,244$576 990
Tree Care IndustryNH $356,090$14,904 990
Coastal Alabama PartnershipAL $374,253$197,710 990
Darien Center Chemical Fire Company IncNY $374,264$5,771 990
Cridersville Volunteer Fire DepartmOH $355,850$16,504 990
Bay Shore Fire DepartmentNY $374,451$4,672 990
South Robeson Rescue Unit IncNC $374,596$22,523 990
Huntington Beach Police AndCA $375,529$65,318 990
Minnesota Firearms AssociationMN $376,589$75,732 990
Haysi Rescue SquadVA $376,683$27,793 990

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 FL 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 default44th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted43rd

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 (Randall Brown) 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 $13,339 is reasonable (approximately the 44th 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). 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.