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PeerBasis
Compensation Comparability Determination

Lake County Professional Firefighters Inc

Executive Director / CEO

EIN 880825471
FL · NTEE M11
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jason Graham, Executive Director / CEO ($18,346) against every comparable organization that fit the selection criteria — 321 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jason Graham — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

321 organizations qualified on sector, size, and geography 321 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $254,536 $18,346
$57110th
$1,59225th
$9,791Median
$47,33275th
$79,69890th
$18,346This org · 58th
p10$571
p25$1,592
p50$9,791
p75$47,332
p90$79,698
$18,346

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
Routt County Crisis Support CO$252,645 Executive Dir. $46,100 $45,704 2024
Penn Hills Volunteer Firemens PA$252,258 Secretary $300 $318 2023
Training For Life Inc NY$252,002 Director $25,288 $23,626 2024
Sass Go SC$251,510 President $79,897 $86,182 2024
The West Central Montana Avalanche MT$253,739 Executive Dir. $71,680 $82,249 2023
Us Hart Cares A Nj Nonprofit Corporation NJ$250,220 Ceo $35,500 $32,772 2024
Liberty Fire Company PA$255,298 Financial Secretary $874 $901 2024
Arizona Motorcycle Safety And Awareness Foundation AZ$249,733 Executive Director $43,000 $44,021 2023
Wantagh Fire Department NY$249,513 Recording Secretary $6,500 $6,073 2024
911 Environmental Action Inc NY$249,408 President $73,000 $70,218 2023
Bac Disaster Relief Fund Inc DC$248,957 President $163,181 $152,430 2023
Compound Of Compassion CO$256,405 President $15,050 $15,362 2023
Community Alliance For Teen Safety NH$256,591 Executive Director $38,152 $36,424 2024
Gerry Volunteer Fire Department Inc NY$257,078 President $200 $192 2023
Huntingdon Valley Fire Company PA$248,052 Treasurer $6,126 $6,503 2023
Newburg Fire Association PA$257,271 Steward $16,489 $17,504 2023
Wayne Township Volunteer Fire Dept Of Hamilton Co Inc IN$247,778 Deputy Chief $46,262 $51,932 2023
Hackensack Area Fire & Rescue Dept MN$257,542 Pres/fire Ch $6,690 $7,037 2023
Sheldon Fire Department Inc VT$247,024 Chief $4,020 $4,184 2024
Quinwood Community Vol Fire Dept Inc WV$258,300 Treasurer $600 $672 2024
Foley Firefighter's Relief Association MN$246,838 Treasurer $590 $603 2024
Windsor Fire Company Inc NY$258,763 President/captain $1,000 $934 2024
Tonto Recreation Alliance Inc AZ$246,291 President Executive Director $40,468 $40,240 2024
Redondo Beach Police Foundation CA$259,261 Executive Dir. $42,000 $37,498 2024
Bachelors Hall Volunteer Fire VA$259,408 Treasurer $1,200 $1,198 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 default58th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted58th

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 (Jason Graham) 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 321 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,346 is reasonable (approximately the 58th 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.