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PeerBasis
Compensation Comparability Determination

Benevolent & Protective Order Of Elks Rotterdam #2157

Executive Director / CEO

EIN 141510349
NY · NTEE Y40Z
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Mel D Oliveira Pddger, Executive Director / CEO ($5,200) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mel D Oliveira Pddger — 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

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$170 total compensation of comparable organizations → $50,537 $5,200
$3,75210th
$4,50425th
$7,108Median
$18,45475th
$27,84990th
$5,200This org · 40th
p10$3,752
p25$4,504
p50$7,108
p75$18,454
p90$27,849
$5,200

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
Benevolent & Protective Order Of OH$408,917 Secretary $4,000 $4,688 2025
International Association Of NC$384,320 Secretary $20,833 $24,452 2024
New York Veteran Police Association Inc NY$415,313 Director $18,880 $19,952 2023
Benevolent And Protective Order Of Elks Of The Usa 30 New Orleans LA$425,536 Secretary $3,900 $4,752 2025
Fraternal Order Of Eagles 162 AK$365,797 Trustee $6,032 $6,551 2024
Fraternal Ord Of Eagles 4218 Aerie VT$435,209 Trustee $24,612 $27,415 2025
Benevolent & Protective Order Of Elks NH$439,214 Secretary $4,000 $4,087 2025
Fraternal Order Of Eagles MI$444,833 President $145 $170 2024
Benevolent & Protective Order Of CT$353,017 Secretary $8,000 $8,521 2024
Eastern Star Charity Foundation Of CT$450,752 President $300 $311 2025
Colonial Heights Moose Lodge 1783 VA$342,540 Administrator $24,700 $26,392 2025
Fraternal Order Of Eagles WA$341,334 Secretary $11,731 $11,623 2025
Putnam Lodge Of Elks #574 CT$336,541 Secretary $4,000 $4,150 2025
Benevolent & Protective Order Of Elks CA$334,385 Secretary $750 $736 2024
Benevolent & Protective Order Of Elks OH$321,435 Secretary $9,225 $11,099 2024
Masonic Charity Foundation NM$316,334 Secretary $9,062 $11,072 2024
Fraternal Order Of Eagles (3994 Aerie) MA$487,787 Secretary $4,320 $4,409 2024
Independence Fraternal Order Of Police L MO$303,742 President $4,223 $5,081 2024
Fraternal Order Of Eagles NE$301,594 Secretary $6,162 $7,334 2025
Tuskegee Airmen Inc AL$298,886 Bookkeeper $40,000 $50,537 2023
Bpo Elks Lockport Ny NY$291,426 Secretary $4,443 $4,443 2025
Grand Chapter Of Tennessee Order Of TN$287,028 Grand Secretary $12,000 $13,959 2025
Benevolent And Protective Order Of MO$281,304 Secretary $5,871 $6,881 2025
St Joseph Aerie No 49 Fraternal Order Of Eagles MO$273,020 Secretary $3,607 $4,228 2025
Bozrah Lodge No 950 Loyal Order Of Moose CT$270,097 Administrator $30,600 $31,751 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 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 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 default40th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted40th

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 (Mel D Oliveira Pddger) 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 30 similarly situated organizations (Same NTEE sector (Y40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,200 is reasonable (approximately the 40th 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.