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PeerBasis
Compensation Comparability Determination

Ruskin Lodge 813 Loyal Order Of Moose

Executive Director / CEO

EIN 237249873
FL · NTEE Y99
FY ending 2024-04-30
June 13, 2026

This analysis benchmarks the total compensation of Debi Lanier, Executive Director / CEO ($52,000) against every comparable organization that fit the selection criteria — 146 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Debi Lanier — 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

146 organizations qualified on sector, size, and geography 146 within the band form the benchmarked peer set.

Distribution of comparable compensation

$56 total compensation of comparable organizations → $416,080 $52,000
$1,36710th
$5,19125th
$22,577Median
$55,52075th
$102,40690th
$52,000This org · 73rd
p10$1,367
p25$5,191
p50$22,577
p75$55,520
p90$102,406
$52,000

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 FL 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
Fraternal Order Of Eagles (3994 Aerie) MA$487,787 Secretary $4,320 $4,132 2024
Ibew Local Union 697 Sub Fund IN$484,800 Trustee $66,084 $74,183 2024
Battle Grove Cemetery Co Inc KY$500,980 President $400 $457 2024
Traders4acause NH$503,557 Executive Di $108,681 $106,823 2024
Union Club - Two Inc OH$504,243 President $18,000 $20,894 2023
Longmont Cemetery Association CO$467,774 President $6,000 $5,966 2025
Friendship Community Water System MS$507,446 President $1,200 $1,423 2024
Pennsylvania Association Of Retired State Employees PA$510,678 President $40,616 $42,004 2025
Mapleton Irrigation Company UT$510,917 President $1,200 $1,307 2024
Lakeland Post-retirement Medical Trust MI$461,319 Trustee $157,127 $177,739 2023
Arlington Memorial Park Association IL$511,570 Manager $51,718 $52,728 2025
Lacey Lodge - 1907 Loyal Order Of Moose NJ$513,030 Administrator $23,400 $22,240 2024
River Bend Association Inc IN$513,892 Secretary $8,617 $9,959 2023
Morgan-cemetery Inc NJ$453,986 Trustee $3,000 $2,851 2024
Conservation Burial Inc FL$453,605 Ex Director $48,239 $49,664 2023
Plumber & Pipefitters Local 333 MI$519,612 Former Chair $81,251 $89,273 2024
Niagara Falls Memorial Park Association NY$452,837 President $70,988 $68,283 2024
Brixy Inc NY$520,874 Executive Director $138,673 $137,329 2023
Lodge 2039 Loyal Order Of Moose AZ$520,915 Administrator $42,139 $42,028 2025
Eastern Star Charity Foundation Of CT$450,752 President $300 $291 2025
National Infantry Association GA$522,668 President $132,500 $141,817 2024
Russell Utilities Inc MS$449,253 President $590 $682 2025
Muslim Association Of Northwest WA$445,490 Imam $47,899 $45,650 2024
Fraternal Order Of Eagles MI$444,833 President $145 $159 2024
Kappa Epsilon Psi Military Sorority GA$444,682 National Secretary $24,180 $25,880 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default73rd
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted64th

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 (Debi Lanier) 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 13, 2026, comparing compensation against 146 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,000 is reasonable (approximately the 73rd 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 13, 2026.