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PeerBasis
Compensation Comparability Determination

Indpt Order Of Odd Fellows Columbian Encampment #1

Executive Director / CEO

EIN 521325733
DC · NTEE Y40
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Peter Geolot, Executive Director / CEO ($600) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$991 total compensation of comparable organizations → $36,076 $600
$1,57910th
$2,51725th
$4,028Median
$11,98975th
$20,12790th
$600This org · 0th
p10$1,579
p25$2,517
p50$4,028
p75$11,989
p90$20,127
$600

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 DC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Fulton Elks LodgeNY $126,033$2,574 990
Fraternal Order Of EaglesMO $121,924$17,625 990
Benevolent And Protective Order Of Elks 2641 DecaturTN $131,406$3,234 990
Uniao Portuguesa Beneficente IncRI $133,796$1,121 990
Benevolent & Protective Order Of ElksWV $134,349$3,040 990
Bpoe Elks Palmetto Lodge 2449FL $137,282$3,857 990
Fraternal Order Of EaglesOH $109,239$991 990
Sons Of ItalyPA $141,177$4,199 990
Sierra Vista Lodge No 2065AZ $141,677$6,576 990
Greenfield Moose Family Center 997 LoomMA $104,541$18,637 990
Shelby Owls Club Nest 2553 IncOH $145,274$36,076 990
Masonic Charities Of Maryland IncMD $152,882$10,245 990
New Bedford Lodge No 914 Loyal Order Of MooseMA $93,202$1,630 990
Benv & Protective Order Of Elks 310ID $157,838$11,516 990
Benevolent & Protective Order OfAL $161,081$6,402 990
Fraternal Order Of Eagles 1502WI $161,760$2,243 990
Independent Royal Arch Lodge No 2NY $87,003$2,537 990
Montana State Elks Association LlcMT $165,106$2,457 990
Loyal Order Of The Moose 1560TN $175,498$33,539 990
Fraternal Order Of Eagles Aerie 4336MO $184,174$13,409 990

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 DC 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted0th

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 (Peter Geolot) 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 20 similarly situated organizations (Same NTEE sector (Y40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $600 is reasonable (approximately the 0th 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). 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.