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PeerBasis
Compensation Comparability Determination

Wellsville Lodge No 601 Loyal Order Of Moose

Executive Director / CEO

EIN 160531660
NY · NTEE Y41
FY ending 2025-04-30
June 9, 2026

This analysis benchmarks the total compensation of James Biddle, Executive Director / CEO ($4,800) against every comparable organization that fit the selection criteria — 193 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

193 organizations qualified on sector, size, and geography 193 within the band form the benchmarked peer set.

Distribution of comparable compensation

$103 total compensation of comparable organizations → $1,573,348 $4,800
$1,50810th
$5,08125th
$14,438Median
$39,40575th
$68,03190th
$4,800This org · 24th
p10$1,508
p25$5,081
p50$14,438
p75$39,405
p90$68,031
$4,800

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
Ancient Accepted Scottish Rite Of RI$228,163 Secretary $27,711 $30,183 2024
Indiantown Citrus Growers FL$228,325 President $6,000 $6,238 2025
Charity On Top Foundation Inc CA$227,248 Executive Director $58,800 $59,379 2023
Fraternal Order Of Eagles Aerie4300 OH$228,881 President $1,200 $1,407 2025
United Association Of Journeymen Lu 286 TX$229,110 President $59,799 $67,949 2024
Cambridge Lodge No 1211 Loyal Order Of Moose MD$225,271 Administrator $17,225 $17,821 2025
Greensprings Natural Cemetary Association NY$230,716 Cemetery Executive Director $32,010 $32,857 2024
Order Of Owls Nest 4008 OH$225,094 Prestreasure $48,688 $60,308 2023
Physician Staff Fund At St Catherines NY$224,714 President $32,000 $32,847 2024
Santa Gertrudis Memorial Cemetery Inc TX$231,507 Board Memberkey Empl $33,922 $38,546 2024
Buffalo Water Association Inc MS$231,618 Director $16,704 $20,588 2025
Catskill Teachers Association NY$223,625 President $1,500 $1,540 2024
Benevolent & Protective Order Of OR$232,947 Secretary $17,234 $17,711 2025
Ohio Inter-city Bowling Association OH$222,817 Secretary/tr $8,284 $9,710 2025
Hillington Crematory NY$222,706 Board Member $22,707 $23,996 2023
Hawkeye Equine Aid Program IA$222,690 Administrative Assistant $5,590 $7,158 2023
Healdsburg Masonic Building Association CA$233,239 Treasurer $4,800 $4,848 2023
Obi Retiree Medical Voluntary NH$221,928 Trustee $32,000 $33,564 2024
Trice Hill Cemetery Assoc OK$234,249 Chairman $1,400 $1,751 2024
National Alliance Of State Drug TX$221,576 Director $30,000 $35,095 2023
Rfa Post Retirement Medical Life DC$235,171 President $30,515 $30,417 2024
Hbs Healthcare Alumni Association Inc MA$235,725 Executive Director $101,885 $107,073 2023
Pennville Ioof Twin Hills Cemetery IN$219,726 Member $13,390 $16,040 2024
Florida Puerto Rico District Of Ite FL$219,405 Director $2,000 $2,134 2024
Fraternal Order Of Eagles Aerie 67 UT$236,916 Secretary $2,723 $3,084 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 default24th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted23rd

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 (James Biddle) 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 193 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,800 is reasonable (approximately the 24th 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.