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PeerBasis
Compensation Comparability Determination

Independent Order Of Oddfellows

Executive Director / CEO

EIN 562125533
NC · NTEE O50
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Leonard Bolton, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Leonard Bolton — reported title “Exec Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,400 total compensation of comparable organizations → $77,215 $15,000
$17,15710th
$37,53725th
$53,237Median
$61,14475th
$71,32290th
$15,000This org · 7th
p10$17,157
p25$37,537
p50$53,237
p75$61,144
p90$71,322
$15,000

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 NC 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
The Children's Playhouse Inc NC$285,287 Executive Director $66,118 $64,414 2025
Musicworks Inc NC$251,076 Program Director $62,288 $62,288 2024
Charlotte Gaymers Network Inc NC$244,173 Executive Director $60,000 $60,000 2024
Getting Back To Basics NC$238,749 Chairman $16,913 $17,413 2023
Southeast Raleigh Community NC$315,095 Executive Director $16,500 $16,987 2023
Authoring Action NC$316,451 Executive Director $42,300 $43,549 2023
Girls On The Run Of Wnc Inc NC$210,221 Executive Dir. $45,001 $45,001 2024
Promise Youth Development Inc NC$209,535 Executive Director $73,749 $75,927 2023
Next Generation Academy-salisbury NC$335,315 Excutive Director $53,237 $53,237 2024
The Mustard Seed Ministry NC$180,068 Treasurer/se $5,400 $5,400 2024
Purpose Of God Annex Outreach Center NC$179,739 Cao $31,525 $31,525 2024
Prevention And Treatment Center NC$358,386 Executive Di $50,038 $50,038 2024
Lyfe Three NC$387,108 Vice President $53,459 $55,038 2023
Camp Schreiber Foundation NC$392,534 Executive Director $75,000 $77,215 2023
Triad United Rowing Association NC$393,200 Executive Director $59,085 $57,562 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted7th

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 (Leonard Bolton) 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 15 similarly situated organizations (Same NTEE sector (O50) + NC + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 7th 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.