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PeerBasis
Compensation Comparability Determination

Cumberland Democrat Club

Executive Director / CEO

EIN 522309416
MD · NTEE N50
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Arin Baker, Executive Director / CEO ($45,000) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

Benchmarked executive: Arin Baker — 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

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$142 total compensation of comparable organizations → $182,211 $45,000
$1,58210th
$5,29925th
$15,228Median
$35,69575th
$54,60390th
$45,000This org · 81st
p10$1,582
p25$5,299
p50$15,228
p75$35,695
p90$54,603
$45,000

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 MD 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
Elzie E Lynch Home Association PA$160,888 Secratary $18,900 $20,755 2023
Elkhorn South Storm Legion Baseball NE$163,483 Board Member $8,200 $9,434 2024
Slovak Club Inc IN$163,950 President $17,700 $20,555 2023
Fremont Adventure Recreation CO$163,970 Director $700 $739 2023
Columbus Home Association Of IL$156,793 Chancellor $135 $142 2024
Gridiron Imports Foundation Inc OK$165,567 Executive Director $83,050 $100,706 2023
Club 104 PA$166,428 Club Manager $46,627 $53,303 2022
Lake Veterans Club Inc FL$166,576 President/co $20,900 $21,001 2024
Lithuanian Citizens Social And PA$154,903 Financial Se $3,597 $3,837 2024
Greater Durham Black Chamber Of Commerce NC$167,896 Ceo $40,000 $44,208 2024
Kent Canadian Club OH$169,218 Secretary $21,200 $24,017 2024
Cross-roads Sportsmans Club In MD$148,559 Treasurer $39,000 $39,000 2024
Fraternal Order Of Police Berks Lodge 71 PA$148,053 President $12,850 $14,112 2023
Richmond Mountain Trails Inc VT$147,472 Executive Director $16,437 $18,219 2023
Hunters Valley Sportsman Association PA$175,076 Treasurer $12,200 $13,013 2024
Black Iris Social Club VA$175,757 President $11,833 $12,582 2023
Workingmens Mutual Beneficial Union PA$146,090 Secretary $4,006 $4,399 2023
Slovak National Club PA$177,180 President $2,000 $2,133 2024
Bruceville Rod & Gun Club Inc IN$144,549 President $640 $722 2024
Independent Sportsmen Club Inc MA$143,805 Treasurer $9,600 $9,227 2024
Amvets Post #293 Home Association PA$141,806 Manager $51,494 $53,511 2025
Miller Heights Independent Citizens Club PA$140,503 Club Manager $28,104 $30,863 2023
Midwest Gun Collectors Assn IL$181,686 Treasurer $6,400 $6,730 2024
St Joseph Young Men's Society Inc IN$181,689 General Manager $13,500 $15,228 2024
Fort Fitness & Recreation Inc NY$184,542 President $13,660 $13,592 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default81st
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted81st

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 (Arin Baker) 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 10, 2026, comparing compensation against 59 similarly situated organizations (Same NTEE sector (N50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,000 is reasonable (approximately the 81st 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 10, 2026.