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PeerBasis
Compensation Comparability Determination

Tri State Stone Operators Association Inc

Executive Director / CEO

EIN 833704780
WV · NTEE S41
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Donald Firn, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 80 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Donald Firn — reported title “SECRETARY & TRAINER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,356 total compensation of comparable organizations → $186,917 $36,000
$7,37610th
$13,70025th
$32,899Median
$53,54675th
$63,95490th
$36,000This org · 53rd
p10$7,376
p25$13,700
p50$32,899
p75$53,546
p90$63,954
$36,000

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 WV 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
Professional Advocacy Association Of TX$97,675 Sec/exec Director $23,500 $21,711 2023
Mid-atlantic Nato Inc MD$97,513 Executive Director $71,874 $58,726 2025
Quad City Painting Industry IA$97,442 Executive Director $4,500 $4,551 2023
Fruitland Chamber Of Commerce Inc ID$98,710 Executive Dir. $44,368 $43,591 2023
Medical Board Of Nyp Bmh Corp NY$98,715 Pres $52,000 $43,398 2023
Black Wall Street Chamber Of Commerce OK$96,670 President/ceo $55,666 $63,651 2021
Oak Harbor Area Chamber Of Commerce OH$99,270 Exec Director $9,833 $9,343 2024
Governmental Purchasing Association NJ$100,656 Executive Dir. $4,500 $3,711 2023
Davis Chamber Of Commerce OK$94,341 Director $37,040 $36,588 2024
Escambia County Medical Society FL$92,289 Executive Director $66,000 $55,620 2024
Washington Contract Firefighters Association WA$92,115 President / Instructor $9,870 $8,161 2023
Mat-su Cabaret Hotel Restaurant AK$92,053 Executive Dir. $39,300 $33,705 2024
Bizworks Enterprise Center VA$90,466 Executive Director $65,048 $54,890 2025
Grow Spink Inc SD$89,853 Executive Director $48,000 $48,926 2023
Tehachapi Area Association Of Realtors CA$106,909 Ceo $13,875 $10,748 2024
Namc-dallas Fortworth Chapter Inc TX$88,494 President $14,000 $12,934 2023
Group Of 50 Foundation Inc DC$107,129 Executive Director Until September 2024 $91,819 $72,282 2024
Mid Atlantic Construction Safety Co PA$107,614 Executive Di $60,503 $54,126 2024
Home Builders Assoc Of Central VA$107,659 Executive Di $57,924 $50,172 2024
Upshur County Convention And Visitors Bureau Corp WV$108,227 Executive Director $31,917 $30,202 2025
Petaluma Gap Winegrowers Alliance CA$108,361 Executive Di $53,050 $41,094 2024
Lonmark International CA$108,950 Executive Director $19,800 $14,942 2025
Dealercpa Network Inc NY$85,900 Executive Director $28,800 $24,036 2023
Montana Avenue Merchant Association CA$83,773 Treasurer $1,750 $1,356 2024
Commercial Space Progress NM$83,608 Ceo And Director $42,914 $41,406 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV 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 WV 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 default53rd
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted45th

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 (Donald Firn) 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 80 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 53rd 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.