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PeerBasis
Compensation Comparability Determination

Elzie E Lynch Home Association

Executive Director / CEO

EIN 812919952
PA · NTEE N50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gary Prohaska, Executive Director / CEO ($18,900) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$291 total compensation of comparable organizations → $48,727 $18,900
$2,01910th
$3,75025th
$9,480Median
$28,33875th
$33,28690th
$18,900This org · 65th
p10$2,019
p25$3,750
p50$9,480
p75$28,338
p90$33,286
$18,900

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 PA 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
Club 104 PA$166,428 Club Manager $46,627 $48,539 2022
Lithuanian Citizens Social And PA$154,903 Financial Se $3,597 $3,494 2024
Fraternal Order Of Police Berks Lodge 71 PA$148,053 President $12,850 $12,850 2023
Hunters Valley Sportsman Association PA$175,076 Treasurer $12,200 $11,850 2024
Workingmens Mutual Beneficial Union PA$146,090 Secretary $4,006 $4,006 2023
Slovak National Club PA$177,180 President $2,000 $1,943 2024
Amvets Post #293 Home Association PA$141,806 Manager $51,494 $48,727 2025
Miller Heights Independent Citizens Club PA$140,503 Club Manager $28,104 $28,104 2023
Lower Pottsgrove Sportsmans Association PA$137,253 Associate Treas $2,750 $2,671 2024
American Ukrainian Citizens Club PA$131,048 President $4,836 $4,697 2024
Blairsville Pa Vfw 5821 Club PA$194,566 Quartermaster Treasurer $7,800 $7,800 2023
Pulaski Club PA$126,986 Finance Sec. $30,719 $30,719 2023
Marion Township Rod And Gun Club PA$126,230 Financial Secretary $5,100 $4,954 2024
Yorkana Game And Gun Club PA$125,956 President $639 $639 2023
Veterans Of Foreign Wars Mckeown- PA$196,021 President $15,900 $15,444 2024
Lower Burrell Legion Post #868 - Home Assoc PA$203,033 Treasurer $6,481 $6,481 2023
Nelson Armes Post 601 Home Association PA$117,030 Manager $9,480 $9,480 2023
Star Athletic Club PA$112,323 Manager $29,415 $28,571 2024
Patton Sportsmens Association PA$210,819 Treasurer $20,800 $20,800 2023
Liberty Fire Company Marching Club Inc PA$212,855 Director $2,392 $2,323 2024
Liberty Hose Co No 2 PA$220,452 General Employee $31,200 $31,200 2023
Benscreek Social & Citizens Club PA$223,306 President $300 $291 2024
Italian Society Of Butler PA$225,821 Bar Steward $33,807 $33,807 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2023 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 PA 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 default65th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted65th

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 (Gary Prohaska) 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 23 similarly situated organizations (Same NTEE sector (N50) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,900 is reasonable (approximately the 65th 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.