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PeerBasis
Compensation Comparability Determination

Alpha Eta Rho Inc

Executive Director / CEO

EIN 376057581
OH · NTEE N50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Benjamin O'brien, Executive Director / CEO ($82,793) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Benjamin O'brien — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$125 total compensation of comparable organizations → $160,836 $82,793
$77910th
$4,39225th
$12,448Median
$28,66875th
$50,54790th
$82,793This org · 98th
p10$779
p25$4,392
p50$12,448
p75$28,668
p90$50,547
$82,793

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 OH 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
Sunset Cay Social Club SC$209,233 Director $11,027 $10,861 2024
Patton Sportsmens Association PA$210,819 Treasurer $20,800 $20,162 2023
Veterans Cigar Club MD$212,845 Director $52,000 $45,900 2024
Liberty Fire Company Marching Club Inc PA$212,855 Director $2,392 $2,252 2024
Mcguire's Irish Runners Inc FL$213,742 President $2,000 $1,826 2023
Wood City Riders Snowmobile Club MN$215,332 Treasurer $500 $466 2024
Ing's Goe Foundation CA$203,092 Secretary $17,500 $14,267 2024
Lower Burrell Legion Post #868 - Home Assoc PA$203,033 Treasurer $6,481 $6,282 2023
Liberty Hose Co No 2 PA$220,452 General Employee $31,200 $30,244 2023
Brighton Snowmobile Club Inc VT$198,852 President $1,709 $1,582 2025
Boardgame Players Association Inc CT$197,705 President Director $67,773 $61,768 2023
Mcqueen Athletic Club MT$196,752 Treasurer/secretary $11,880 $12,448 2023
Benscreek Social & Citizens Club PA$223,306 President $300 $282 2024
Woods Of St Thomas Club Inc KY$223,374 Treasurer $18,000 $18,798 2023
Veterans Of Foreign Wars Mckeown- PA$196,021 President $15,900 $14,970 2024
Southeastern Lacrosse Conference Inc GA$223,895 President $5,000 $4,887 2023
Day & Knight Chess Club CA$224,228 President/ceo $67,019 $54,639 2024
Blairsville Pa Vfw 5821 Club PA$194,566 Quartermaster Treasurer $7,800 $7,561 2023
Mystic Krewe Of Nyx LA$194,541 President/captain $150,266 $160,836 2023
Alta Golf & Country Club IA$193,908 Treasurer $2,925 $3,024 2024
Italian Society Of Butler PA$225,821 Bar Steward $33,807 $32,771 2023
Almaden Riptides CA$229,993 President $63,850 $52,055 2024
Impact Fc Inc NC$230,053 Director Of $46,793 $46,998 2023
Fort Fitness & Recreation Inc NY$184,542 President $13,660 $11,998 2023
St Joseph Young Men's Society Inc IN$181,689 General Manager $13,500 $13,441 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default98th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted98th

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 (Benjamin O'brien) 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 81 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,793 is reasonable (approximately the 98th 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.