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PeerBasis
Compensation Comparability Determination

Benevolent & Protective Order Of Elks Lodge 1318

Executive Director / CEO

EIN 570122798
SC · NTEE Y40Z
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Matt Helms, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 77 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

77 organizations qualified on sector, size, and geography 77 within the band form the benchmarked peer set.

Distribution of comparable compensation

$98 total compensation of comparable organizations → $306,797 $15,000
$55410th
$1,60125th
$4,749Median
$14,28075th
$44,53690th
$15,000This org · 75th
p10$554
p25$1,601
p50$4,749
p75$14,280
p90$44,536
$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 SC 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
Lower Valley Union Cemetary Association NJ$67,685 Superintendent $10,587 $9,061 2025
Grand Order Of The Eastern Star Of Virginia Pha VA$67,327 Grand Secretary $6,350 $6,211 2023
Orchard Grove Cemetery Association ME$68,664 Member At Large $3,775 $3,719 2024
Law Enforcement Alliance Of CT$68,743 President $2,500 $2,306 2024
Hopewell Cemetery AL$69,049 Secretary $29,414 $32,189 2023
Rising Sun Cemetery Association IN$69,157 Superintendent $37,440 $38,848 2024
The Cemetery Corporation SC$69,578 Secretary $20,642 $21,814 2023
Hayes Lemmerz Non-union Retiree IL$69,654 Chairperson $4,000 $3,869 2024
St John's Cemetery At Springfield DE$69,714 Treasurer $1,200 $1,156 2024
Teamsters Insurance Premium VA$65,404 Union Trustee $77,155 $73,298 2024
Jewish Cemetery Association Of Greater Waterbury Inc CT$70,081 Executive Director $11,000 $10,448 2023
Washington Lodge 17 Fop PA$70,323 President $595 $601 2023
Harmony Heights Water Company UT$64,543 President $3,067 $3,180 2023
Paul Revere Masonic Lodge No 130 Af&am CO$63,905 Secretary $3,600 $3,496 2023
St Augusta Firefighters Relief MN$71,550 President $100 $98 2024
St James Cemetery Association PA$63,587 President $250 $246 2024
Ohio School Boards Association Group OH$63,556 Trustee (Eff 5/23) $73,190 $78,526 2023
Independent Order Of Odd Fellows Grand Lodge DC$62,751 Grand Secretary $5,500 $4,749 2024
Swedish Cemetery Inc CT$72,764 Caretaker $1,225 $1,130 2024
Hurley Cemetery Association NY$62,270 President/treas $8,000 $7,323 2023
B C And T Local 334 Retiree Health Plan ME$73,205 Trustee $12,000 $11,518 2025
Free & Accepted Masons TN$73,365 Treasurer $3,300 $3,413 2024
Stratford Corporation OH$73,388 Business Manager $85,805 $87,114 2025
Miami Domestic Water Users Association NM$61,437 Board President $9,793 $10,670 2023
Harmony Cemetery Corporation MA$73,747 Clerk $2,995 $2,648 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC cost of living and 2025 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 SC 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 default75th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted75th

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 (Matt Helms) 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 77 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 75th 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.