The IRS says that if the incentive payment is considered "payment for services" it should be reported on Form 1099-NEC. If the payment is not considered payment for services and is considered more like an award, enter the payment in Box 3 of form 1099-MISC.
Since they are volunteers--not really paid for their service--I recommend 1099-MISC Box 3.
Keep in mind that if the payment is less than $600, neither form has to be prepared.
@Bryan J
