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PeerBasis
Compensation Comparability Determination

Benevolent & Protective Order Of Elks Lodge 1106

Executive Director / CEO

EIN 240523760
PA · NTEE Y40Z
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Dawn Abbott, Executive Director / CEO ($4,700) against every comparable organization that fit the selection criteria — 39 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

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$667 total compensation of comparable organizations → $99,591 $4,700
$3,81710th
$5,14425th
$10,532Median
$17,54475th
$24,19390th
$4,700This org · 23rd
p10$3,817
p25$5,144
p50$10,532
p75$17,544
p90$24,193
$4,700

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.

OrganizationStateTotal revenueTotal compSource
Fraternal Order Of Police -MD $263,341$22,589 990
Benevolent & Protective Order Of Elks #2166FL $267,615$6,594 990
Rhode Island Masonic Youth FoundationRI $269,401$22,476 990
Benevolent And Protective Order OfNJ $269,966$4,454 990
Bozrah Lodge No 950 Loyal Order Of MooseCT $270,097$28,770 990
St Joseph Aerie No 49 Fraternal Order Of EaglesMO $273,020$3,831 990
Nanticoke Aerie No 834 Fraternal Order Of EaglesPA $248,010$19,472 990
Natick Bpoe #1425MA $247,339$99,591 990
Benevolent And Protective Order OfMO $281,304$6,236 990
Brockport Lodge No 2110 BenevolentNY $238,390$5,488 990
Grand Chapter Of Tennessee Order OfTN $287,028$12,649 990
Fraternal Order Of Eagles Aerie 67UT $236,916$2,795 990
Bpo Elks Lockport NyNY $291,426$4,026 990
Benevolent & Protective Order OfOR $232,947$16,049 990
Fraternal Order Of Eagles Aerie4300OH $228,881$6,373 990
Tuskegee Airmen IncAL $298,886$45,794 990
Cambridge Lodge No 1211 Loyal Order Of MooseMD $225,271$16,148 990
Fraternal Order Of EaglesNE $301,594$6,646 990
Independence Fraternal Order Of Police LMO $303,742$4,604 990
Benevolent & Protective Order Of Elks Of The UsaNY $217,775$1,359 990
Scott County Moose Lodge No 2324IN $216,053$13,483 990
Chico-leland Stanford Masonic Temple AssociationCA $210,124$18,939 990
Masonic Charity FoundationNM $316,334$10,033 990
Fraternal Order Of EaglesVT $205,841$11,510 990
Cloquet Lodge 1274 Loyal Order Of MooseMN $204,882$10,577 990

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 default23rd
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted26th
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 (Dawn Abbott) 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 39 similarly situated organizations (Same NTEE sector (Y40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,700 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). 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.