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PeerBasis
Compensation Comparability Determination

Long Branch Policemen's Benevolent

Executive Director / CEO

EIN 223420813
NJ · NTEE Y42
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christopher Gant, Executive Director / CEO ($1,400) against every comparable organization that fit the selection criteria — 154 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Christopher Gant — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

154 organizations qualified on sector, size, and geography 154 within the band form the benchmarked peer set.

Distribution of comparable compensation

$87 total compensation of comparable organizations → $291,591 $1,400
$68010th
$2,83625th
$12,053Median
$31,40975th
$58,89290th
$1,400This org · 16th
p10$680
p25$2,836
p50$12,053
p75$31,409
p90$58,892
$1,400

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 NJ 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
Oxford Cemetery Association PA$162,842 Secretary $24,730 $27,622 2023
Fraternal Order Of Eagles 1502 WI$161,760 Secretary $1,836 $2,086 2024
Benevolent & Protective Order Of AL$161,081 Treasurer $5,200 $5,954 2025
Granada Water Association CO$165,084 Secr Treas $16,900 $17,629 2024
Montana State Elks Association Llc MT$165,106 Treasurer $2,000 $2,285 2025
Salisbury Township Volunteer Fireman's PA$160,691 President $550 $614 2023
St Joseph Volunteer Fire Department MN$160,570 President $300 $322 2024
Oakwood Cemetery Association WI$160,126 President $300 $340 2024
2828 Corbett Inc OR$159,000 President & Ceo $51,115 $51,641 2024
Benv & Protective Order Of Elks 310 ID$157,838 Secretary $9,500 $10,711 2025
Mississippi Workers Compensation MS$156,980 Executive Director $88,812 $107,608 2024
Overlook Cemetery Association NJ$169,286 President $16,933 $16,933 2023
Free And Accepted Masons Of Ca Maya 793 CA$156,398 Secretary $10,790 $10,435 2023
Trinity Village Mutual Water Company CA$169,584 Treasurer $250 $235 2024
Acton Cemetery Inc TX$155,556 Secretary/tr $12,000 $13,444 2023
Mountain Lakes Water & Sewer GA$170,394 President- P $600 $676 2023
South Kamas Irrigation Company UT$154,509 Secretary $10,630 $11,836 2024
Masonic Charities Of Maryland Inc MD$152,882 Grand Secretary $9,099 $9,528 2023
Pregnancy Support Center Of Dodge WI$173,012 Director $34,583 $39,292 2024
Ohio Valley Hospital Professional PA$173,190 President & Ceo $42,768 $47,769 2023
Janice Water Association Inc MS$173,236 President $7,625 $9,238 2024
Sdsu Foundation Health Veba Plan For CA$152,605 Trustee $75,573 $73,090 2023
American Legion AZ$152,104 Bartender $7,830 $8,434 2023
Gaines Trace Water District MS$150,924 President $396 $468 2025
Tower Automotive Non-union Retirees Veba WI$175,032 Member, Administrative Board $2,700 $3,068 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ cost of living and 2023 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 NJ 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 default16th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted16th

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 (Christopher Gant) 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 154 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,400 is reasonable (approximately the 16th 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.