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PeerBasis
Compensation Comparability Determination

Blue Line Bears Inc

Executive Director / CEO

EIN 814879961
FL · NTEE M19
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Megan O'grady, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 334 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Megan O'grady — reported title “PRESIDENT & 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

334 organizations qualified on sector, size, and geography 334 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8 total compensation of comparable organizations → $246,661 $30,000
$61510th
$1,97825th
$12,470Median
$51,68575th
$83,57590th
$30,000This org · 64th
p10$615
p25$1,978
p50$12,470
p75$51,685
p90$83,575
$30,000

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
South Haven Firemens Relief Association MN$283,323 Treasurer $1,200 $1,226 2024
Safety First Volunteer Fire Co PA$283,305 Steward $33,120 $35,158 2023
North Central Florida Safety Council Inc FL$285,577 Executive Director $35,867 $34,838 2024
Greensboro Police Foundation NC$282,325 Executive Director $37,084 $39,618 2024
Bike Walk Wichita Inc KS$287,436 Executive Dir. $19,385 $21,653 2024
Canajoharie Volunteer Firefighters Inc NY$281,037 Treasurer $500 $467 2024
Ideal Firefighter Relief Assn MN$280,771 President $599 $630 2023
Rye Volunteer Firefighters Inc NY$288,373 Chief/secretary $1,200 $1,122 2024
California Gun Rights Foundation NV$280,169 Executive Director $16,000 $16,582 2024
4b Disaster Response Network TX$280,109 Executive Director $60,000 $63,889 2023
Bexar County Emergency Services Districts Association TX$280,000 Executive Director $17,150 $18,262 2023
Webster Volunteer Fire Department Inc NY$279,416 Treasurer $9,440 $9,080 2023
Long Lake Volunteer Firemen's Relief MN$279,258 President $500 $511 2024
Mendon Fire Department Inc NY$289,747 President $1,200 $1,154 2023
Arlington Fire Relief Association MN$279,106 Treasurer $900 $919 2024
East Grand Lake Volunteer Fire MI$278,640 Chief $1,900 $2,088 2023
North Franklin Township Volunteer PA$290,795 President $2,380 $2,526 2023
Red Lightning AZ$277,286 President And Ceo $80,000 $79,550 2024
Ausable Forks Fire Department Inc NY$277,098 President $500 $481 2023
Gnesen Volunteer Fire Department Inc MN$291,786 Gambling Manager $15,560 $16,366 2023
Southeast Colorado Regional Trauma & Ems Advisory Council Inc CO$291,947 Coordinator $75,000 $72,440 2025
Buffalo Springs Lake Volunteer TX$291,987 President $2,772 $2,952 2023
Ham Lake Fire Relief Association MN$276,808 Treasurer $300 $306 2024
Cambridge Fire Company Inc VT$276,680 Chief $4,079 $4,370 2023
National Assoc Of State 911 Administrators MI$292,475 Director $231,128 $246,661 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 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 default64th
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted63rd

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 (Megan O'grady) 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 334 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 64th 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.