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PeerBasis
Compensation Comparability Determination

Lexington Fraternal Order Of

Executive Director / CEO

EIN 611247767
KY · NTEE O99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Chris Mcfarlane, Executive Director / CEO ($5,000) against every comparable organization that fit the selection criteria — 73 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Chris Mcfarlane — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

73 organizations qualified on sector, size, and geography 73 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,420 total compensation of comparable organizations → $150,845 $5,000
$13,43310th
$25,88725th
$49,352Median
$68,36275th
$85,20290th
$5,000This org · 3rd
p10$13,433
p25$25,887
p50$49,352
p75$68,362
p90$85,202
$5,000

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 KY 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
Avenue941 Inc FL$347,323 Executive Director $71,142 $62,206 2024
Mulberry International KY$347,266 Executive Director $48,900 $47,640 2025
So Kids Soar DC$347,935 Executive Dir. $104,615 $87,972 2023
Bethpage Discovery Program Inc NY$348,657 Director $15,358 $13,299 2023
Yours Ministry VA$350,896 President/treasurer $60,000 $53,923 2024
Run Minnesota MN$352,201 Executive Director $56,135 $51,628 2024
Cactus League Baseball Association Inc AZ$353,986 Executive Director - Nonvoting $133,350 $122,895 2023
Fathers And Families Coalition UT$357,457 Executive Director $35,699 $33,132 2025
Made For More Foundation Inc FL$359,152 President $76,231 $66,656 2024
Pathways Core Training Inc TX$335,776 Executive Director $87,130 $83,521 2023
Dream Big Basketball Academy NC$359,535 Executive Director $50,400 $48,472 2024
Two Cranes Institute WA$359,544 President & Exec. $67,000 $55,833 2024
Kids In Focus AZ$335,244 Interim Executive Director $64,552 $57,784 2024
Youth Opportunities Development PA$333,633 Executive Dir. $60,000 $57,337 2023
Southern Rhode Island Youth Hockey Association RI$329,401 Director $15,400 $13,390 2025
Palmisano Foundation Inc LA$367,661 Executive Director $73,793 $75,632 2024
Mnc 1240 Valencia Inc CA$368,991 Treasurer $35,919 $29,722 2023
Michael's Daughter Foundation CA$369,362 President $14,000 $11,585 2023
Raes Hope Inc TX$323,656 Executive Director $18,225 $17,470 2023
Life Decisions Inc IL$374,246 Chief Vision $35,927 $32,876 2024
Free To Be CA$318,324 Executive Dir. $80,000 $62,641 2025
Seacoast Outright NH$379,006 Executive Director End 10/16/2023 $52,712 $46,641 2023
Art From Ashes Incorporated CO$379,371 Exec Dir $67,157 $61,709 2023
The North Dakota High School Rodeo Association Inc ND$379,751 National Director $2,265 $2,314 2024
Youth For A Better Future IL$312,309 Executive Director $64,000 $58,564 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted3rd

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 (Chris Mcfarlane) 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 73 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,000 is reasonable (approximately the 3rd 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.