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

Independent Royal Arch Lodge No 2

Executive Director / CEO

EIN 130742911
NY · NTEE Y40
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Harold Kahn, Executive Director / CEO ($1,800) against every comparable organization that fit the selection criteria — 85 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Harold Kahn — 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

85 organizations qualified on sector, size, and geography 85 within the band form the benchmarked peer set.

Distribution of comparable compensation

$88 total compensation of comparable organizations → $163,537 $1,800
$52510th
$1,35025th
$6,656Median
$16,87175th
$62,27490th
$1,800This org · 27th
p10$525
p25$1,350
p50$6,656
p75$16,871
p90$62,274
$1,800

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
Ivanhoe Firemens Relief Association MN$85,281 Gambling Man $11,695 $12,788 2024
Sheffield Cemetery Association PA$88,963 Sexton $6,101 $6,932 2023
Japanese Mutual Aid Society Of Chicago IL$89,085 Executive Director $8,000 $8,704 2024
Blueberry Aerie 4090 Foe MI$89,983 Secretary $1,182 $1,350 2024
Rockville Firemens Relief Association MN$83,987 President $200 $219 2024
Bluff Dale Water Supply Corporation TX$90,859 Secretary/tr $10,370 $11,480 2024
Paynes Water Association Inc MS$92,428 Meter Reader $5,400 $6,656 2024
Mumford Rural Cemetery Association NY$92,598 President $6,000 $6,177 2023
Blackduck Volunteer Fireman's MN$81,347 President $449 $505 2023
New Bedford Lodge No 914 Loyal Order Of Moose MA$93,202 Administrator $1,551 $1,542 2024
Deming Water Association WA$80,750 President $500 $495 2024
Allendale Waldwick Pba NJ$93,386 State Delegate $1,950 $1,877 2025
Free And Accepted Masons Willow Glen-fraternity399 CA$93,422 Secretary $3,600 $3,440 2024
Vfw Post 1449 Inc NY$94,121 Quartermaster $15,600 $16,061 2023
The Amt Health Benefits Trust VA$79,661 President $55,862 $59,690 2024
Middle Creek Cemetery Association Inc TN$79,467 Secretary $12,500 $14,970 2023
Jernberg Steelworkers Retiree Health PA$79,448 Committee Member $1,000 $1,104 2024
Charture Institute WY$78,721 Executive Di $60,000 $71,101 2024
Chevra Ahavas Chesed Inc MD$96,228 Executive Director $15,000 $15,519 2024
Walnut Grove Cemetery OH$77,574 President $447 $539 2023
Knights Templar Of The United States Of America IL$77,407 Grand Recorder $6,000 $6,359 2025
Hawaii Medical Service Association HI$75,783 Trustee $113,199 $112,157 2024
Rhode Island State Fop Foundation Inc RI$98,822 President $4,800 $4,962 2025
Cahp Retired Employees Medical Trust CA$98,902 Trustee $41,152 $39,325 2024
West Lambert Water Association MS$75,064 Secretary $14,528 $17,445 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2024 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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted27th

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 (Harold Kahn) 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 85 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,800 is reasonable (approximately the 27th 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.