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PeerBasis
Compensation Comparability Determination

Galion Masonic Temple Company

Executive Director / CEO

EIN 237207206
OH · NTEE S47
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gene Toy Sr, Executive Director / CEO ($7,200) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,176 total compensation of comparable organizations → $170,694 $7,200
$4,57110th
$9,60825th
$15,670Median
$33,89575th
$64,42890th
$7,200This org · 19th
p10$4,571
p25$9,608
p50$15,670
p75$33,895
p90$64,428
$7,200

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 OH 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
Lazear Domestic Water Co CO$47,722 Secretary-treasurer $2,400 $2,173 2024
Northstar Property Corporation Of Pa PA$47,963 Member $7,401 $6,968 2024
Arbac Properties Inc LA$41,388 President $17,281 $18,496 2023
Delta Sigma Phi Title Holding Company IN$48,287 Executive Director $30,845 $30,711 2024
Local 560 Ibt 303 Molnar Realty NJ$36,059 President $85,514 $74,216 2023
Will County Community Action IL$53,465 Fiscal Agent $9,683 $9,253 2023
Local 108 Realty Corporation NJ$55,175 Trustee $24,089 $20,306 2024
Iatse Local 729 Building Corporation CA$33,345 Bus Rep/secretary-treasurer $35,936 $29,298 2024
Local 96 Ibew Building Corporation MA$31,852 Business Manager $51,209 $43,447 2024
Xuprop Co - Plaza OH$57,830 President (Start 09/22) $53,071 $54,639 2023
Main Development Group PA$30,272 President/ceo $11,512 $11,159 2023
Deer Creek Holdings Inc OK$30,100 President $12,000 $12,844 2023
347 West 41st Street Inc NY$29,960 President $11,400 $9,726 2024
Unlimited Potential Properties Inc NY$59,579 Chief Executive Officer $13,438 $11,803 2023
Aft-oregon Building Trust Inc OR$60,654 President $1,341 $1,176 2024
Cmh Holding Co MD$61,933 Ceo - Retired 2/23 $187,831 $170,694 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2024 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 OH 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 default19th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted6th

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 (Gene Toy Sr) 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 16 similarly situated organizations (Same NTEE sector (S47), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,200 is reasonable (approximately the 19th 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.