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PeerBasis
Compensation Comparability Determination

Midwest Gun Collectors Assn

Executive Director / CEO

EIN 370919681
IL · NTEE N50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Caryl Crank, Executive Director / CEO ($6,400) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$135 total compensation of comparable organizations → $173,275 $6,400
$1,35410th
$4,97225th
$13,951Median
$32,45775th
$54,61990th
$6,400This org · 31st
p10$1,354
p25$4,972
p50$13,951
p75$32,457
p90$54,619
$6,400

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 IL 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
St Joseph Young Men's Society Inc IN$181,689 General Manager $13,500 $14,481 2024
Fort Fitness & Recreation Inc NY$184,542 President $13,660 $12,926 2023
Slovak National Club PA$177,180 President $2,000 $2,029 2024
Black Iris Social Club VA$175,757 President $11,833 $11,965 2023
Hunters Valley Sportsman Association PA$175,076 Treasurer $12,200 $12,375 2024
Alta Golf & Country Club IA$193,908 Treasurer $2,925 $3,258 2024
Kent Canadian Club OH$169,218 Secretary $21,200 $22,840 2024
Mystic Krewe Of Nyx LA$194,541 President/captain $150,266 $173,275 2023
Blairsville Pa Vfw 5821 Club PA$194,566 Quartermaster Treasurer $7,800 $8,145 2023
Greater Durham Black Chamber Of Commerce NC$167,896 Ceo $40,000 $42,040 2024
Veterans Of Foreign Wars Mckeown- PA$196,021 President $15,900 $16,128 2024
Mcqueen Athletic Club MT$196,752 Treasurer/secretary $11,880 $13,411 2023
Lake Veterans Club Inc FL$166,576 President/co $20,900 $19,971 2024
Club 104 PA$166,428 Club Manager $46,627 $50,690 2022
Boardgame Players Association Inc CT$197,705 President Director $67,773 $66,545 2023
Gridiron Imports Foundation Inc OK$165,567 Executive Director $83,050 $95,767 2023
Brighton Snowmobile Club Inc VT$198,852 President $1,709 $1,705 2025
Fremont Adventure Recreation CO$163,970 Director $700 $703 2023
Slovak Club Inc IN$163,950 President $17,700 $19,547 2023
Elkhorn South Storm Legion Baseball NE$163,483 Board Member $8,200 $8,971 2024
Cumberland Democrat Club MD$161,031 Treasurer $45,000 $42,793 2024
Elzie E Lynch Home Association PA$160,888 Secratary $18,900 $19,737 2023
Lower Burrell Legion Post #868 - Home Assoc PA$203,033 Treasurer $6,481 $6,768 2023
Ing's Goe Foundation CA$203,092 Secretary $17,500 $15,371 2024
Columbus Home Association Of IL$156,793 Chancellor $135 $135 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default31st
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted31st

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 (Caryl Crank) 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 70 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,400 is reasonable (approximately the 31st 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.