Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Fraternal Order Of Eagles Rapid City 3555

Executive Director / CEO

EIN 460321965
SD · NTEE Y82
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Deb Hellman, Executive Director / CEO ($69,640) against every comparable organization that fit the selection criteria — 177 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

177 organizations qualified on sector, size, and geography 177 within the band form the benchmarked peer set.

Distribution of comparable compensation

$82 total compensation of comparable organizations → $1,255,010 $69,640
$1,18810th
$3,79025th
$14,399Median
$38,14575th
$75,88790th
$69,640This org · 89th
p10$1,188
p25$3,790
p50$14,399
p75$38,145
p90$75,887
$69,640

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 SD 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
Upstate Union Health And Welfare Fund NY$335,133 Chairman $66,708 $54,619 2024
Rhoads Mount Mariah Trust IL$335,245 Trustee $6,600 $6,053 2023
Benevolent & Protective Order Of Elks CA$334,385 Secretary $750 $587 2024
Police Officers Association Of MI$333,252 President $45,930 $42,956 2024
Putnam Lodge Of Elks #574 CT$336,541 Secretary $4,000 $3,311 2025
Tri-county Farmers Mutual Ins MT$332,208 President $1,600 $1,563 2024
Gloucester Lodge No 886 Loyal Order Of The Moose VA$337,711 Administrator $19,615 $17,161 2024
Broadwater-missouri MT$339,212 Secretary $12,227 $11,942 2024
Associated Utility Contractors Of Maryland MD$339,454 Executive Director $57,150 $48,413 2024
Fraternal Order Of Eagles WA$341,334 Secretary $11,731 $9,272 2025
West Texas Pipe Trades TX$341,538 Treasurer/bu $18,531 $16,363 2025
1721 North Front Street Holdings Inc PA$342,398 Director $101,327 $94,262 2023
Colonial Heights Moose Lodge 1783 VA$342,540 Administrator $24,700 $21,052 2025
Unity Medical Center Foundation ND$342,733 Foundation Executive Director $34,958 $34,761 2024
Ichabod Crane Teachers Association NY$325,866 Membership/benefits Coordinator $1,584 $1,335 2023
Baptist Community Affordable TX$325,241 Hpcmf President $82,877 $75,118 2024
Rosemount Fire Relief Association MN$324,775 President $800 $716 2024
Sunnyside Cemetery Association WI$324,596 Trustee/sexton $29,837 $27,507 2025
Western Sullivan United Teachers & NY$345,557 Treasurer $1,000 $819 2024
Mountain Grove Cemetery-easton Inc CT$323,969 Director $250 $218 2023
Benevolent & Protective Order Of Elks OH$321,435 Secretary $9,225 $8,853 2024
Calhoun County Water Association Inc AR$348,739 President $550 $560 2024
Csm George Brodsky Memorial Post 10127 FL$320,901 Quartermaster $14,400 $12,257 2024
Kentucky Health Cooperative Inc VA$319,984 Senior Accountant $132,055 $115,532 2024
Secure Illinois Retirements IL$350,000 Executive Director $37,205 $33,142 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default89th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted77th

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 (Deb Hellman) 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 177 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,640 is reasonable (approximately the 89th 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.