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PeerBasis
Compensation Comparability Determination

Berryville Moose Lodge 2139 Loyal Order Of Moose

Executive Director / CEO

EIN 540891025
VA · NTEE Y41
FY ending 2024-04-30
June 9, 2026

This analysis benchmarks the total compensation of Ami Cain, Executive Director / CEO ($39,000) against every comparable organization that fit the selection criteria — 176 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

176 organizations qualified on sector, size, and geography 176 within the band form the benchmarked peer set.

Distribution of comparable compensation

$94 total compensation of comparable organizations → $1,434,501 $39,000
$1,35010th
$4,40925th
$12,818Median
$32,19875th
$59,23590th
$39,000This org · 79th
p10$1,350
p25$4,409
p50$12,818
p75$32,198
p90$59,235
$39,000

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 VA 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
Care And Maintenance Trust Fund Of Six SC$201,644 Csa President $14,229 $15,374 2024
Herland Forest WA$201,786 President $42,213 $40,299 2023
Ballston Spa Cemetery Association Inc NY$202,343 Treasurer $2,400 $2,246 2024
Benevolent And Protective Order Of Elks FL$200,491 1 Year Trustee $14,625 $13,863 2025
Lw Sewer Company MO$200,481 Plant Operator $12,000 $13,163 2024
Fraternal Order Of Eagles CA$202,792 Secretary $5,542 $4,828 2025
Southern Connecticut District Roofers CT$202,988 Trustee $46,211 $46,200 2023
Linville Haile Water System Inc LA$203,428 Secretary $19,200 $21,896 2024
Wayne D Clark Aerie 4488 VA$199,060 Worthy Presi $25,460 $25,460 2024
Bellefontaine Cemetery Society IN$204,089 President $600 $655 2024
Jewish Cemetery Association Of Greater CT$204,847 Executive Director $24,300 $23,597 2024
Cloquet Lodge 1274 Loyal Order Of Moose MN$204,882 Administrator $10,400 $10,643 2024
Seafarers California Llc MD$197,703 Vice President (As Of Feb) $138,137 $137,704 2023
Voluntary Benefits Plan For Retired OH$205,411 Benefits Committee Chair $35,270 $39,832 2023
Henry's Fork Groundwater District ID$205,459 Chairman $6,150 $6,776 2024
Fraternal Order Of Eagles VT$205,841 Secretary Tr $11,110 $11,582 2024
Coventry-west Greenwich Lodge #2285 Of The Bpoe RI$196,664 Secretary $4,100 $3,966 2025
Ufcw Northern California Meat Joint CA$195,870 Chairman $17,600 $15,740 2024
Athens Rural Cemetery Association NY$195,490 Trustee $13,715 $12,836 2024
Northwest Florida Defense Coalition FL$208,353 Executive Di $57,114 $55,569 2024
Brenham Cemetery Association TX$208,612 Treasurer/secretary $66,841 $69,248 2024
1199 Seiugreater New York Job Security NY$193,732 Executive Director $27,740 $26,728 2023
Wcribma - Veba MA$209,745 Trustee $114,482 $106,547 2024
Chico-leland Stanford Masonic Temple Association CA$210,124 Cfo $21,308 $19,056 2024
Cutler Cremation Company Inc NY$192,571 President $36,400 $34,066 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default79th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted73rd

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 (Ami Cain) 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 176 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,000 is reasonable (approximately the 79th 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.