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PeerBasis
Compensation Comparability Determination

Order Of The Eastern Star Of Utah

Executive Director / CEO

EIN 870161091
UT · NTEE T50Z
FY ending 2023-08-31
June 9, 2026

This analysis benchmarks the total compensation of Kristyne Sandstom, Executive Director / CEO ($1,500) 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 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kristyne Sandstom — reported title “WORTHY GRAND”, a direct title match to the Executive Director / CEO 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

$429 total compensation of comparable organizations → $256,885 $1,500
$2,66210th
$12,21425th
$29,280Median
$49,85175th
$103,91890th
$1,500This org · 3rd
p10$2,662
p25$12,214
p50$29,280
p75$49,851
p90$103,918
$1,500

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 UT 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
Iue Cwa Local 81359 Inc NY$25,810 Co-chairman $500 $429 2024
Providence Animal Center Foundation PA$25,836 Executive Director $8,213 $8,002 2023
Norman And Judith Jo Kreiss Family Fdn CA$25,866 Treasurer $3,000 $2,459 2024
Zimmerli Foundation Inc SC$25,966 Director $44,976 $44,530 2024
Kr Fund Inc MD$25,146 President & Public Dir. Until 07/24 $30,197 $26,793 2024
Spring Grove Commercial Club MN$25,127 Gambling Manager $3,000 $2,813 2024
Steel Founders' Society Foundation IL$25,112 Executive Vice President $44,119 $41,163 2024
Ncf Corporation FL$25,000 Former Director/president $42,642 $39,140 2023
Robert And Eileen Sill Family Foundation OH$26,365 Assistant Secretary $37,656 $38,969 2023
Edenburt Charitable Fund WA$24,782 Treasurer $23,010 $19,551 2024
Pawhuska Public School Foundation Inc OK$24,644 Treasurer $2,600 $2,797 2023
Make A Difference Endowment Inc AL$24,472 President/ Executive Direc $182,459 $192,596 2023
Boyd Family Foundation Inc GA$24,471 Director/secretary $21,408 $20,428 2024
J Bruce Brolsma Educational Trust IA$26,901 Co-trustee $2,000 $2,140 2023
Albi Fund Institute And Lab CA$24,309 President & Ceo (As Of 12/1/2024) $25,798 $21,141 2024
David E Smith Family Foundation Inc CA$24,201 Vp/ceo/treas. $5,806 $4,758 2024
Iarca Institute For Excellence Inc IN$27,107 Executive Director $15,000 $15,012 2024
Sherrill-kenwood Community Chest Inc NY$27,311 Treasurer $2,000 $1,766 2023
Goldman Family Foundation PA$23,737 Assistant Secretary $10,675 $10,103 2024
Leonard And Diane Sherman Family IL$23,334 Treasurer $80,133 $74,765 2024
Shirley And Robert Raymer Supporting CA$23,072 Assistant Treasurer $50,736 $41,577 2024
Community Hospice Foundation NC$23,065 Director $1,826 $1,791 2024
The Opaline Fund CA$28,311 Treasurer/asst. Sec./direc $50,736 $41,577 2024
Belle & Isidor Eisenberg Family Support MI$22,879 Treasurer $26,189 $25,654 2024
Southwestern Foundation TX$22,791 Trustee & President $155,488 $151,969 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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), adjusted83rd
All sources (D + E + F), adjusted1st

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 (Kristyne Sandstom) 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 (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,500 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.