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PeerBasis
Compensation Comparability Determination

Croton Lodge 368 F&am

Executive Director / CEO

EIN 136121818
NY · NTEE Y42
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Douglas Adams, Executive Director / CEO ($250) against every comparable organization that fit the selection criteria — 8 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Douglas Adams — reported title “MASTER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

8 organizations qualified on sector, size, and geography 8 within the band form the benchmarked peer set.

Distribution of comparable compensation

$585 total compensation of comparable organizations → $141,223 $250
$1,09510th
$1,49125th
$9,490Median
$42,09375th
$90,40590th
$250This org · 0th
p10$1,095
p25$1,491
p50$9,490
p75$42,093
p90$90,405
$250

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
Semco Energy Inc Non-union Veba Trust MI$7,386 President Us Utilities Director $13,800 $15,763 2024
George Meany Boulevard NY$12,629 President $141,223 $141,223 2024
Eventide Cemetery Trust WV$5,883 Trustee $1,065 $1,313 2023
Seiu Local 49 Building Trust OR$13,305 President $66,776 $68,626 2024
Fraternal Order Of Eagles Aerie 3137 ME$5,066 Secretary $2,980 $3,217 2025
Girard Cemetery Corporation TX$4,923 Director/secretary/treasurer $1,400 $1,550 2024
Republic Risk Retention Group SC$13,749 Ceo $27,973 $33,249 2023
Fraternal Order Of Eagles NY$16,953 Secretary $600 $585 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted0th

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 (Douglas Adams) 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 8 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.5–2× revenue).
  3. The authorized body determined that total compensation of $250 is reasonable (approximately the 0th 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.