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PeerBasis
Compensation Comparability Determination

Deborah Grand Chapter

Executive Director / CEO

EIN 237179825
PA · NTEE Y42
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Kelly J Sheppard, Executive Director / CEO ($1,000) against every comparable organization that fit the selection criteria — 200 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kelly J Sheppard — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

200 organizations qualified on sector, size, and geography 200 within the band form the benchmarked peer set.

Distribution of comparable compensation

$93 total compensation of comparable organizations → $1,425,664 $1,000
$1,58010th
$4,71225th
$16,252Median
$38,82075th
$79,73290th
$1,000This org · 7th
p10$1,580
p25$4,712
p50$16,252
p75$38,820
p90$79,732
$1,000

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 PA 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
Grand Chapter Of Tennessee Order Of TN$287,028 Grand Secretary $12,000 $12,649 2025
Hemp Beverage Alliance CO$286,782 President/ceo $117,512 $115,982 2024
Mission Street Lot Trust Ioof CA$287,349 Secretary/tr $7,200 $6,589 2023
Bpo Elks Lockport Ny NY$291,426 Secretary $4,443 $4,026 2025
Central Plumbing & Heating Inc MT$291,943 Plan Administrator $44,781 $51,154 2023
Anderson Township Regional Sewer District IN$292,105 Superintendent $49,402 $55,208 2023
Medical And Dental Staff Of Southern NJ$292,139 President $30,000 $28,384 2023
Benevolent And Protective Order Of MO$281,304 Secretary $5,871 $6,236 2025
Houston Policeman's Burial Fund Association Inc TX$279,757 Treasurer $12,000 $12,356 2024
Good Samaritan Self Insurance Against NY$279,598 President & Ceo $1,532,793 $1,425,664 2024
Employer-contribution Veba Trust Depauw University IN$276,649 Vice President For Finance And Administration (Beginning 7/15/22)) $58,924 $65,850 2023
Woodlawn Cemetery Association NY$276,310 Secretary / Trustee $13,200 $12,277 2024
Wrp Inc FL$275,842 General Manager Dwu $13,224 $12,457 2025
First Parish Cemetery Assoc-york ME$275,716 Superintendent $52,941 $54,566 2024
Tuskegee Airmen Inc AL$298,886 Bookkeeper $40,000 $45,794 2023
Blooming Grove Rural Cemetery Assoc NY$274,017 Superintendent $1,800 $1,723 2023
St Joseph Aerie No 49 Fraternal Order Of Eagles MO$273,020 Secretary $3,607 $3,831 2025
Fraternal Order Of Eagles NE$301,594 Secretary $6,162 $6,646 2025
Sunrise Christian Hoops Foundation Inc KS$302,639 Ceo $36,000 $39,000 2025
Little Falls Fire Relief Association MN$303,311 President $500 $508 2024
Insurance Society Of Philadelphia NJ$303,545 Executive Director $50,000 $47,308 2023
Rural Alaska Fuel Services Inc AK$270,564 Ceo $100,006 $101,319 2023
Independence Fraternal Order Of Police L MO$303,742 President $4,223 $4,604 2024
American Legion Post 169 OH$270,343 Bar Manager $9,778 $10,660 2024
Bozrah Lodge No 950 Loyal Order Of Moose CT$270,097 Administrator $30,600 $28,770 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default7th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted7th

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 (Kelly J Sheppard) 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 200 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,000 is reasonable (approximately the 7th 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.