Executive Director / CEO
This analysis benchmarks the total compensation of Christopher Smith, Executive Director / CEO ($12,448) against every comparable organization that fit the selection criteria — 186 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.
Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range
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 CT cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.
| Organization | State | Total revenue | Total comp | Source |
|---|---|---|---|---|
| Southwest Ranches Volunteer Fire Rescue Inc | FL | $310,895 | $19,838 | 990 |
| Clintonville Volunteer Fire | PA | $311,761 | $3,285 | 990 |
| Mountain View Volunteer Fire | NC | $310,079 | $1,288 | 990 |
| Savannah Volunteer Fire Company | OH | $312,384 | $18,097 | 990 |
| East Mead Volunteer Fire Company No 1 | PA | $312,458 | $42,349 | 990 |
| State Firemens And Fire Marshals | TX | $309,675 | $18,460 | 990 |
| Amity Community Volunteer Fire | IN | $308,429 | $2,193 | 990 |
| Cooleemee Volunteer Fire Department | NC | $314,024 | $17,534 | 990 |
| Prichard Volunteer Fire Department | WV | $308,090 | $39,549 | 990 |
| Devils Lake Volunteer Fire Dept | ND | $307,857 | $1,756 | 990 |
| Fountain Rural Fire Association Inc | NC | $306,965 | $177 | 990 |
| Eldridge Volunteer Fire Co Inc | IA | $306,212 | $68,281 | 990 |
| Potsdam Volunteer Fire Department | NY | $316,461 | $469 | 990 |
| Belle Plaine Fire Department | MN | $317,279 | $1,263 | 990 |
| Morrisvale Volunteer Fire Department Inc | WV | $304,798 | $6,750 | 990 |
| C B S Fire Association | IA | $304,432 | $333 | 990 |
| Kings Park Fire Department Inc | NY | $318,169 | $5,783 | 990 |
| Bower Hill Volunteer Fire Dept | PA | $318,223 | $1,800 | 990 |
| Sellersburg Vol Fire Dept | IN | $303,586 | $74,168 | 990 |
| Three Oaks Emergency Vehicle Association | MI | $303,482 | $90,584 | 990 |
| International Assoc Of Fire Fighte | CT | $302,461 | $7,000 | 990 |
| Clarendon Fire Company Inc | NY | $301,735 | $482 | 990 |
| Town Of Carlton Fire Company No 1 Inc | NY | $301,023 | $463 | 990 |
| Penderlea Fire Department | NC | $300,834 | $193 | 990 |
| Firefighters United For Safety Ethics And Ecology | OR | $321,631 | $94,876 | 990 |
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 CT 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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 68th |
| Total compensation (D + F), as reported (no adjustments) | 69th |
| Reportable pay only (column D), adjusted | 69th |
| All sources (D + E + F), adjusted | 68th |
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.
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
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.