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PeerBasis
Compensation Comparability Determination

Eastern Star Charity Foundation Of

Executive Director / CEO

EIN 066040430
CT · NTEE Y40Z
FY ending 2025-02-28
June 9, 2026

This analysis benchmarks the total compensation of Carl Anderson, Executive Director / CEO ($300) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Carl Anderson — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$58 total compensation of comparable organizations → $34,140 $300
$1,03210th
$4,31725th
$5,880Median
$11,07675th
$25,24990th
$300This org · 9th
p10$1,032
p25$4,317
p50$5,880
p75$11,076
p90$25,249
$300

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 CT 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
Fraternal Order Of Eagles MI$444,833 President $145 $164 2024
Benevolent & Protective Order Of Elks NH$439,214 Secretary $4,000 $3,939 2025
Fraternal Ord Of Eagles 4218 Aerie VT$435,209 Trustee $24,612 $26,421 2025
Benevolent And Protective Order Of Elks Of The Usa 30 New Orleans LA$425,536 Secretary $3,900 $4,580 2025
New York Veteran Police Association Inc NY$415,313 Director $18,880 $19,229 2023
Fraternal Order Of Eagles (3994 Aerie) MA$487,787 Secretary $4,320 $4,250 2024
Benevolent & Protective Order Of OH$408,917 Secretary $4,000 $4,519 2025
Benevolent & Protective Order Of Elks Rotterdam #2157 NY$399,547 Secretary $5,200 $5,012 2025
International Association Of NC$384,320 Secretary $20,833 $23,566 2024
Benevolent & Protective Order Of NY$532,442 Trustee $9,072 $8,743 2025
Fraternal Order Of Eagles 162 AK$365,797 Trustee $6,032 $6,314 2024
Benevolent & Protective Order Of CT$353,017 Secretary $8,000 $8,212 2024
Big Walnut Aerie Number 3261 Fraternal Order Of Eagles OH$552,920 Aerie Secretary $4,820 $5,445 2025
Colonial Heights Moose Lodge 1783 VA$342,540 Administrator $24,700 $25,436 2025
Fraternal Order Of Eagles WA$341,334 Secretary $11,731 $11,202 2025
Putnam Lodge Of Elks #574 CT$336,541 Secretary $4,000 $4,000 2025
Benevolent & Protective Order Of Elks CA$334,385 Secretary $750 $709 2024
Benevolent & Protective Order Of Elks OH$321,435 Secretary $9,225 $10,696 2024
Most Worshipful Prince Hall Grand Lodge Free And Accepted Masons Of TX$580,361 Glo Manager $32,000 $34,140 2025
Masonic Charity Foundation NM$316,334 Secretary $9,062 $10,671 2024
Independence Fraternal Order Of Police L MO$303,742 President $4,223 $4,897 2024
Fraternal Order Of Eagles - OH$639,915 President $50 $58 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT cost of living and 2025 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 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.

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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted9th

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 (Carl Anderson) 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 22 similarly situated organizations (Same NTEE sector (Y40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $300 is reasonable (approximately the 9th 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.