Executive Director / CEO
This analysis benchmarks the total compensation of Cynthia Costello, Executive Director / CEO ($58,863) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.
Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended
Benchmarked executive: Cynthia Costello — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.
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.
| Organization | State | Revenue | Matched title | Comp (reported) | Comp (adjusted) | FY |
|---|---|---|---|---|---|---|
| German American Federation | PA | $348,517 | President | $10,116 | $9,826 | 2024 |
| Mt Pleasant Fire Co Social Quarters | PA | $356,673 | President | $5,200 | $5,051 | 2024 |
| Clarion County Rod & Gun Club | PA | $358,511 | Treasurer/se | $8,631 | $8,631 | 2023 |
| Mertztown Rod And Gun Club | PA | $360,677 | Steward | $8,717 | $8,467 | 2024 |
| West End Fire Company No 3 | PA | $360,857 | Trustee | $3,604 | $3,501 | 2024 |
| Kane Vets Home Association Inc | PA | $366,159 | 1 Year Trustee | $10,200 | $9,652 | 2025 |
| Home Association Ephraim Slaug | PA | $332,199 | President | $10,484 | $10,484 | 2023 |
| Goodwill Beneficial Association | PA | $321,975 | Financial Secretary/direct | $2,951 | $2,951 | 2023 |
| Newberry Independent Club | PA | $311,297 | President | $10,800 | $10,800 | 2023 |
| Upper Saucon Social Quarters | PA | $307,910 | Bar Manager | $22,985 | $22,985 | 2023 |
| Newport Social Order Of Owls Inc | PA | $402,089 | Officer | $6,985 | $6,985 | 2023 |
| Harmonie Singing Society | PA | $296,714 | Treasurer | $8,710 | $8,460 | 2024 |
| Bloody Run Social Club | PA | $424,611 | Secretary/ Treasurer | $49,995 | $47,309 | 2025 |
| Hill-top Athlectic Association | PA | $427,687 | Trustee | $5,200 | $5,051 | 2024 |
| South End Beneficial Association | PA | $429,629 | President | $31,200 | $30,305 | 2024 |
| West End Fire Company No 3 Social | PA | $274,606 | President | $2,388 | $2,319 | 2024 |
| St Boniface Ushers Club | PA | $270,770 | Manager | $28,363 | $28,363 | 2023 |
| Polish Sharpshooters Club | PA | $262,478 | President | $1,975 | $1,918 | 2024 |
| Slavish Citizens Club Lilly Pa | PA | $248,138 | President | $803 | $803 | 2023 |
| West Wyomissing Fire Co Social | PA | $486,412 | President | $4,195 | $4,195 | 2023 |
| Fearless Fire Co No 14 Of Allentown | PA | $514,195 | President | $500 | $486 | 2024 |
| Bpoe Elks No 436 Home Association | PA | $522,008 | Treasurer | $4,000 | $3,785 | 2025 |
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.
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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 100th |
| Total compensation (D + F), as reported (no adjustments) | 100th |
| Reportable pay only (column D), adjusted | 100th |
| All sources (D + E + F), adjusted | 100th |
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.
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
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.