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PeerBasis
Compensation Comparability Determination

South End Beneficial Association

Executive Director / CEO

EIN 250808620
PA · NTEE N50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of William Vicos, Executive Director / CEO ($31,200) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: William Vicos — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$500 total compensation of comparable organizations → $60,602 $31,200
$3,26410th
$5,20025th
$8,800Median
$12,95375th
$29,98690th
$31,200This org · 88th
p10$3,264
p25$5,200
p50$8,800
p75$12,953
p90$29,986
$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
Hill-top Athlectic Association PA$427,687 Trustee $5,200 $5,200 2024
Bloody Run Social Club PA$424,611 Secretary/ Treasurer $49,995 $48,706 2025
Newport Social Order Of Owls Inc PA$402,089 Officer $6,985 $7,191 2023
West Wyomissing Fire Co Social PA$486,412 President $4,195 $4,319 2023
Kane Vets Home Association Inc PA$366,159 1 Year Trustee $10,200 $9,937 2025
West End Fire Company No 3 PA$360,857 Trustee $3,604 $3,604 2024
Mertztown Rod And Gun Club PA$360,677 Steward $8,717 $8,717 2024
Clarion County Rod & Gun Club PA$358,511 Treasurer/se $8,631 $8,886 2023
Mt Pleasant Fire Co Social Quarters PA$356,673 President $5,200 $5,200 2024
The American Italian Bocce Club Of Royersford Pa PA$352,147 Treasurer $58,863 $60,602 2023
German American Federation PA$348,517 President $10,116 $10,116 2024
Fearless Fire Co No 14 Of Allentown PA$514,195 President $500 $500 2024
Bpoe Elks No 436 Home Association PA$522,008 Treasurer $4,000 $3,897 2025
Home Association Ephraim Slaug PA$332,199 President $10,484 $10,794 2023
Goodwill Beneficial Association PA$321,975 Financial Secretary/direct $2,951 $3,038 2023
Amvets Home Association PA$538,840 Manager-prior $33,220 $34,201 2023
Newberry Independent Club PA$311,297 President $10,800 $11,119 2023
Upper Saucon Social Quarters PA$307,910 Bar Manager $22,985 $23,664 2023
Hillside Rod & Gun Club Of PA$562,457 Director $21,951 $21,951 2024
Harmonie Singing Society PA$296,714 Treasurer $8,710 $8,710 2024
Detrich Brechbill Home Association PA$567,129 Treasurer $1,800 $1,800 2024
La Nuova Aurora Society Inc PA$569,380 Treasurer $12,953 $12,953 2024
The Pymatuning Sportsmens Club Inc PA$599,297 Secretary $16,681 $16,681 2024
Cascade Park Club Inc PA$611,006 President $5,200 $5,200 2024
West Lawn Quoiting Association Inc PA$628,838 President $8,800 $8,800 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default88th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted88th

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 (William Vicos) 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 25 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 88th 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.