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PeerBasis
Compensation Comparability Determination

Sierra Vista Lodge No 2065

Executive Director / CEO

EIN 860146779
AZ · NTEE Y40
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Cheryl Stone, Executive Director / CEO ($6,000) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$547 total compensation of comparable organizations → $32,918 $6,000
$1,53510th
$2,81825th
$7,595Median
$13,77475th
$22,93890th
$6,000This org · 50th
p10$1,535
p25$2,818
p50$7,595
p75$13,774
p90$22,938
$6,000

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 AZ cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Sons Of ItalyPA $141,177$3,831 990
Shelby Owls Club Nest 2553 IncOH $145,274$32,918 990
Bpoe Elks Palmetto Lodge 2449FL $137,282$3,519 990
Benevolent & Protective Order Of ElksWV $134,349$2,774 990
Uniao Portuguesa Beneficente IncRI $133,796$1,023 990
Benevolent And Protective Order Of Elks 2641 DecaturTN $131,406$2,951 990
Masonic Charities Of Maryland IncMD $152,882$9,348 990
Fulton Elks LodgeNY $126,033$2,349 990
Benv & Protective Order Of Elks 310ID $157,838$10,508 990
Indpt Order Of Odd Fellows Columbian Encampment #1DC $124,410$547 990
Benevolent & Protective Order OfAL $161,081$5,841 990
Fraternal Order Of EaglesMO $121,924$16,082 990
Fraternal Order Of Eagles 1502WI $161,760$2,047 990
Montana State Elks Association LlcMT $165,106$2,242 990
Fraternal Order Of EaglesOH $109,239$904 990
Loyal Order Of The Moose 1560TN $175,498$30,603 990
Greenfield Moose Family Center 997 LoomMA $104,541$17,006 990
Fraternal Order Of Eagles Aerie 4336MO $184,174$12,236 990
Pennsylvania Sons And Daughters Of ItalyPA $188,561$11,715 990
Coventry-west Greenwich Lodge #2285 Of The BpoeRI $196,664$4,088 990
Wayne D Clark Aerie 4488VA $199,060$26,238 990
Benevolent And Protective Order Of ElksFL $200,491$14,286 990
Fraternal Order Of EaglesCA $202,792$4,976 990
Cloquet Lodge 1274 Loyal Order Of MooseMN $204,882$10,968 990
Fraternal Order Of EaglesVT $205,841$11,935 990

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 AZ 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 default50th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted50th

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 (Cheryl Stone) 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 26 similarly situated organizations (Same NTEE sector (Y40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,000 is reasonable (approximately the 50th 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). 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.