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PeerBasis
Compensation Comparability Determination

Benevolent And Protective Order Of

Executive Director / CEO

EIN 237130151
NJ · NTEE Y40Z
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Beecher, Executive Director / CEO ($4,975) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michael Beecher — 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

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$745 total compensation of comparable organizations → $51,148 $4,975
$4,09310th
$5,23325th
$11,220Median
$17,95375th
$25,37890th
$4,975This org · 23rd
p10$4,093
p25$5,233
p50$11,220
p75$17,953
p90$25,378
$4,975

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
Bozrah Lodge No 950 Loyal Order Of Moose CT$270,097 Administrator $30,600 $32,134 2025
Rhode Island Masonic Youth Foundation RI$269,401 General Manager $22,772 $25,104 2024
Benevolent & Protective Order Of Elks #2166 FL$267,615 Secretary $7,000 $7,365 2025
St Joseph Aerie No 49 Fraternal Order Of Eagles MO$273,020 Secretary $3,607 $4,279 2025
Fraternal Order Of Police - MD$263,341 Controller $22,800 $25,230 2023
Benevolent & Protective Order Of Elks Lodge 1106 PA$262,556 Secretary $3,800 $4,244 2025
Benevolent And Protective Order Of MO$281,304 Secretary $5,871 $6,965 2025
Grand Chapter Of Tennessee Order Of TN$287,028 Grand Secretary $12,000 $14,128 2025
Bpo Elks Lockport Ny NY$291,426 Secretary $4,443 $4,497 2025
Nanticoke Aerie No 834 Fraternal Order Of Eagles PA$248,010 Secretary $18,970 $21,749 2024
Natick Bpoe #1425 MA$247,339 Clerk $6,865 $6,909 2025
Tuskegee Airmen Inc AL$298,886 Bookkeeper $40,000 $51,148 2023
Brockport Lodge No 2110 Benevolent NY$238,390 Secretary $5,900 $6,129 2024
Fraternal Order Of Eagles NE$301,594 Secretary $6,162 $7,423 2025
Fraternal Order Of Eagles Aerie 67 UT$236,916 Secretary $2,723 $3,121 2025
Independence Fraternal Order Of Police L MO$303,742 President $4,223 $5,143 2024
Benevolent & Protective Order Of OR$232,947 Secretary $17,234 $17,925 2025
Fraternal Order Of Eagles Aerie4300 OH$228,881 President $1,200 $1,424 2025
Cambridge Lodge No 1211 Loyal Order Of Moose MD$225,271 Administrator $17,225 $18,037 2025
Masonic Charity Foundation NM$316,334 Secretary $9,062 $11,206 2024
Benevolent & Protective Order Of Elks OH$321,435 Secretary $9,225 $11,233 2024
Benevolent & Protective Order Of Elks Of The Usa NY$217,775 Secretary $1,500 $1,518 2025
Scott County Moose Lodge No 2324 IN$216,053 Administrator $10,200 $12,048 2025
Chico-leland Stanford Masonic Temple Association CA$210,124 Cfo $21,308 $21,153 2024
Fraternal Order Of Eagles VT$205,841 Secretary Tr $11,110 $12,856 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 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 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 default23rd
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted25th
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 (Michael Beecher) 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 40 similarly situated organizations (Same NTEE sector (Y40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,975 is reasonable (approximately the 23rd 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.