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PeerBasis
Compensation Comparability Determination

Fulton Elks Lodge

Executive Director / CEO

EIN 150243070
NY · NTEE Y40Z
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Silvan Johnson, Executive Director / CEO ($2,500) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$90 total compensation of comparable organizations → $35,034 $2,500
$1,08910th
$2,03925th
$3,434Median
$12,46875th
$18,09990th
$2,500This org · 38th
p10$1,089
p25$2,039
p50$3,434
p75$12,468
p90$18,099
$2,500

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
Indpt Order Of Odd Fellows Columbian Encampment #1 DC$124,410 Secretary $600 $583 2025
Fraternal Order Of Eagles MO$121,924 Bartender $14,603 $17,116 2025
Benevolent And Protective Order Of Elks 2641 Decatur TN$131,406 Treasurer $2,700 $3,141 2025
Uniao Portuguesa Beneficente Inc RI$133,796 President $1,000 $1,089 2024
Benevolent & Protective Order Of Elks WV$134,349 Treasurer $2,400 $2,952 2024
Bpoe Elks Palmetto Lodge 2449 FL$137,282 Secretary $3,218 $3,434 2024
Sons Of Italy PA$141,177 President $1,800 $2,039 2024
Sierra Vista Lodge No 2065 AZ$141,677 Secretary $6,000 $6,386 2025
Fraternal Order Of Eagles OH$109,239 Secretary $75 $90 2024
Shelby Owls Club Nest 2553 Inc OH$145,274 Secretary/tr $29,120 $35,034 2024
Greenfield Moose Family Center 997 Loom MA$104,541 Administrator $18,200 $18,099 2025
Masonic Charities Of Maryland Inc MD$152,882 Grand Secretary $9,099 $9,949 2023
Benv & Protective Order Of Elks 310 ID$157,838 Secretary $9,500 $11,184 2025
New Bedford Lodge No 914 Loyal Order Of Moose MA$93,202 Administrator $1,551 $1,583 2024
Benevolent & Protective Order Of AL$161,081 Treasurer $5,200 $6,217 2025
Fraternal Order Of Eagles 1502 WI$161,760 Secretary $1,836 $2,179 2024
Independent Royal Arch Lodge No 2 NY$87,003 Secretary $1,800 $1,848 2024
Montana State Elks Association Llc MT$165,106 Treasurer $2,000 $2,386 2025
Loyal Order Of The Moose 1560 TN$175,498 Administrator $28,000 $32,571 2025
Fraternal Order Of Eagles Aerie 4336 MO$184,174 Bartender $11,110 $13,022 2025
Pennsylvania Sons And Daughters Of Italy PA$188,561 Bar-tender $11,007 $12,468 2024

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 default38th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted38th

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 (Silvan Johnson) 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 21 similarly situated organizations (Same NTEE sector (Y40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,500 is reasonable (approximately the 38th 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.