Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Merrick Volunteer Fire Department Inc

Executive Director / CEO

EIN 872016420
NY · NTEE M24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Walsh, Executive Director / CEO ($2,000) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: John Walsh — reported title “Secretary”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$284 total compensation of comparable organizations → $14,861 $2,000
$48610th
$1,16625th
$2,006Median
$5,82875th
$10,45690th
$2,000This org · 48th
p10$486
p25$1,166
p50$2,006
p75$5,828
p90$10,456
$2,000

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 NY 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
Pittsford Volunteer Fire NY$416,878 Chief $2,065 $2,006 2024
The Saint James Fire Department Incorporated NY$420,150 Treasurer $13,277 $12,896 2024
White Springs Fire Association Inc NY$427,043 Treasurer $9,100 $8,839 2024
Bay Shore Fire Department NY$374,451 Chief $5,000 $4,857 2024
Darien Center Chemical Fire Company Inc NY$374,264 Treasurer $6,000 $6,000 2023
Stafford Fire Department Inc NY$464,010 Secretary $900 $874 2024
Horicon Fire Department Inc NY$357,249 Chief $1,500 $1,500 2023
Blossom Fire Company Inc NY$356,244 President $599 $599 2023
Ronkonkoma Fire Department Inc NY$351,973 Treasurer $1,200 $1,166 2024
Old Forge Volunteer Fire Department Inc NY$348,275 Secretary Treasurer $5,400 $5,400 2023
Huntington Manor Volunteer Fire NY$327,323 Chief $1,800 $1,748 2024
Kings Park Fire Department Inc NY$318,169 Secretary $6,000 $5,828 2024
Potsdam Volunteer Fire Department NY$316,461 Warden $300 $284 2025
Clarendon Fire Company Inc NY$301,735 President $500 $486 2024
Town Of Carlton Fire Company No 1 Inc NY$301,023 President $480 $466 2024
Mendon Fire Department Inc NY$289,747 President $1,200 $1,200 2023
Rye Volunteer Firefighters Inc NY$288,373 Chief/secretary $1,200 $1,166 2024
Canajoharie Volunteer Firefighters Inc NY$281,037 Treasurer $500 $486 2024
Town & Country Fire Department Inc NY$556,880 Secretary/tr $5,655 $5,655 2023
St Johnsburg Fire Co Inc NY$575,658 President $1,300 $1,263 2024
Sag Harbor Fire Department Inc NY$593,371 Chief $6,000 $5,828 2024
Volunteer Fire Company Of Center NY$594,548 Secretary/treasurer $15,300 $14,861 2024
Northport Volunteer Fire Dept Trans NY$598,415 Chief $3,500 $3,500 2023
Friendship Engine And Hose Co Inc NY$619,961 Treasurer $11,875 $11,534 2024
Enterprise Fire Company No 1 NY$622,908 Recording Secretary $2,600 $2,525 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default48th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted48th

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 (John Walsh) 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 25 similarly situated organizations (Same NTEE sector (M24) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,000 is reasonable (approximately the 48th 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.