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PeerBasis
Compensation Comparability Determination

Brooks Ambulance Inc

Executive Director / CEO

EIN 824345681
ME · NTEE E62
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thomas Simmons, Executive Director / CEO ($51,765) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$279 total compensation of comparable organizations → $108,039 $51,765
$3,85610th
$14,71925th
$37,261Median
$53,51075th
$68,84190th
$51,765This org · 73rd
p10$3,856
p25$14,719
p50$37,261
p75$53,510
p90$68,841
$51,765

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

OrganizationStateTotal revenueTotal compSource
New Salem AmbulanceND $416,055$40,916 990
Community Ambulance Service IncND $411,527$16,601 990
Argyle Emergency Squad IncNY $429,472$1,393 990
New Glarus Emergency Medical Services InWI $435,036$77,086 990
Ansonia Area Emergency ServicesincOH $435,497$20,718 990
Cameron County Ambulance Service IncPA $441,108$53,853 990
Garner Volunteer Ambulance ServiceIA $395,098$11,478 990
Jamesville Community Ems & RescueNC $444,840$26,092 990
Belle Plaine Area Ambulance IncIA $392,559$1,295 990
Elkin Emergency Rescue Squad IncNC $390,644$9,224 990
Anna Rescue Unit IncOH $389,526$58,216 990
Linville Central Rescue Squad IncNC $449,566$14,156 990
Edward County EmergencyTX $385,084$26,841 990
Boscobel Rescue Squad IncWI $379,805$64,804 990
Hackensack Volunteer AmbulanceNJ $378,804$9,143 990
Winston County Rescue Squad IncAL $377,638$75,522 990
Thompson Falls AmbulanceMT $376,023$9,502 990
Community Ambulance Service Of NewND $369,679$9,436 990
Wise Rescue Squad IncVA $469,734$50,964 990
Coleman Area Rescue Squad IncWI $365,213$2,023 990
Eden Emergency Squad IncNY $364,106$13,249 990
Portage Area Ambulance AssociationPA $473,679$2,684 990
Souhegan Valley Ambulance Service IncNH $474,326$62,223 990
Happy Camp Volunteer Ambulance Service IncCA $361,572$43,438 990
Utopia Volunteer Emergency Medical Services IncTX $476,659$37,261 990

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 ME 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 default73rd
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted71st

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 (Thomas Simmons) 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 73 similarly situated organizations (Same NTEE sector (E62), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,765 is reasonable (approximately the 73rd 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.