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PeerBasis
Compensation Comparability Determination

Kappa Epsilon Psi Military Sorority

Executive Director / CEO

EIN 454769863
GA · NTEE Y42
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sonya Mayo, Executive Director / CEO ($24,180) against every comparable organization that fit the selection criteria — 156 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

156 organizations qualified on sector, size, and geography 156 within the band form the benchmarked peer set.

Distribution of comparable compensation

$53 total compensation of comparable organizations → $388,744 $24,180
$1,06010th
$4,14625th
$18,952Median
$49,38275th
$95,67890th
$24,180This org · 56th
p10$1,060
p25$4,146
p50$18,952
p75$49,382
p90$95,678
$24,180

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 GA 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
Fraternal Order Of Eagles MI$444,833 President $145 $149 2024
Muslim Association Of Northwest WA$445,490 Imam $47,899 $42,650 2024
Russell Utilities Inc MS$449,253 President $590 $637 2025
Eastportsouth Manor Teachers NY$439,607 Coordinator $8,500 $7,639 2024
Benevolent & Protective Order Of Elks NH$439,214 Secretary $4,000 $3,579 2025
Eastern Star Charity Foundation Of CT$450,752 President $300 $272 2025
Administrative Committee Of Chelan WA$437,412 Managing Director $57,264 $52,495 2023
Niagara Falls Memorial Park Association NY$452,837 President $70,988 $63,797 2024
Oregon Solar Energy Industries OR$436,039 Executive Di $83,144 $79,059 2023
Conservation Burial Inc FL$453,605 Ex Director $48,239 $46,401 2023
Morgan-cemetery Inc NJ$453,986 Trustee $3,000 $2,664 2024
Fraternal Ord Of Eagles 4218 Aerie VT$435,209 Trustee $24,612 $24,003 2025
Key West Moose Lodge #1760 FL$433,346 Administrator $26,400 $24,030 2025
R2ise Inc GA$431,931 Chairperson $91,100 $91,100 2024
Mendota Heights Fire Department MN$428,200 President $1,825 $1,793 2024
Lakeland Post-retirement Medical Trust MI$461,319 Trustee $157,127 $166,061 2023
College Foundation Voluntary Employee Beneficiary Association NC$426,343 Trustee $28,632 $30,292 2023
Benevolent And Protective Order Of Elks Of The Usa 30 New Orleans LA$425,536 Secretary $3,900 $4,160 2025
Dover Moose Lodge 443 Loyal Order Of Moose NH$424,107 Administrator $10,400 $9,305 2025
Ufcw Vacation Compensation Trust CA$421,591 Trustee $26,876 $23,763 2023
Longmont Cemetery Association CO$467,774 President $6,000 $5,574 2025
Belah-fellowship Water System Inc LA$420,011 President $1,200 $1,352 2023
Richmond Irrigation & Power Company UT$419,625 Water Master $25,464 $25,920 2024
Old Union Water Association Inc MS$416,814 President $520 $593 2023
New York Veteran Police Association Inc NY$415,313 Director $18,880 $17,469 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default56th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted54th

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 (Sonya Mayo) 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 156 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,180 is reasonable (approximately the 56th 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.