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PeerBasis
Compensation Comparability Determination

Liberty Hose Co No 2

Executive Director / CEO

EIN 240644375
PA · NTEE N50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Edward Halley Jr, Executive Director / CEO ($31,200) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Edward Halley Jr — reported title “General Employee”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$291 total compensation of comparable organizations → $48,539 $31,200
$1,91810th
$2,32325th
$8,460Median
$18,90075th
$28,36390th
$31,200This org · 90th
p10$1,918
p25$2,323
p50$8,460
p75$18,900
p90$28,363
$31,200

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 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
Benscreek Social & Citizens Club PA$223,306 President $300 $291 2024
Italian Society Of Butler PA$225,821 Bar Steward $33,807 $33,807 2023
Liberty Fire Company Marching Club Inc PA$212,855 Director $2,392 $2,323 2024
Patton Sportsmens Association PA$210,819 Treasurer $20,800 $20,800 2023
Lower Burrell Legion Post #868 - Home Assoc PA$203,033 Treasurer $6,481 $6,481 2023
Veterans Of Foreign Wars Mckeown- PA$196,021 President $15,900 $15,444 2024
Blairsville Pa Vfw 5821 Club PA$194,566 Quartermaster Treasurer $7,800 $7,800 2023
Slavish Citizens Club Lilly Pa PA$248,138 President $803 $803 2023
Polish Sharpshooters Club PA$262,478 President $1,975 $1,918 2024
Slovak National Club PA$177,180 President $2,000 $1,943 2024
Hunters Valley Sportsman Association PA$175,076 Treasurer $12,200 $11,850 2024
St Boniface Ushers Club PA$270,770 Manager $28,363 $28,363 2023
Club 104 PA$166,428 Club Manager $46,627 $48,539 2022
West End Fire Company No 3 Social PA$274,606 President $2,388 $2,319 2024
Elzie E Lynch Home Association PA$160,888 Secratary $18,900 $18,900 2023
Lithuanian Citizens Social And PA$154,903 Financial Se $3,597 $3,494 2024
Fraternal Order Of Police Berks Lodge 71 PA$148,053 President $12,850 $12,850 2023
Harmonie Singing Society PA$296,714 Treasurer $8,710 $8,460 2024
Upper Saucon Social Quarters PA$307,910 Bar Manager $22,985 $22,985 2023
Newberry Independent Club PA$311,297 President $10,800 $10,800 2023
Goodwill Beneficial Association PA$321,975 Financial Secretary/direct $2,951 $2,951 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2023 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 default90th
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted90th

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 (Edward Halley Jr) 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 21 similarly situated organizations (Same NTEE sector (N50) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,200 is reasonable (approximately the 90th 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.