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PeerBasis
Compensation Comparability Determination

Fraternal Order Of Eagles

Executive Director / CEO

EIN 911800727
MO · NTEE Y40
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Denise Allen, Executive Director / CEO ($14,603) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$77 total compensation of comparable organizations → $29,890 $14,603
$84310th
$1,65925th
$2,519Median
$6,96875th
$17,91090th
$14,603This org · 84th
p10$843
p25$1,659
p50$2,519
p75$6,968
p90$17,910
$14,603

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 MO 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
Indpt Order Of Odd Fellows Columbian Encampment #1 DC$124,410 Secretary $600 $497 2025
Fulton Elks Lodge NY$126,033 Treasurer $2,500 $2,133 2025
Benevolent And Protective Order Of Elks 2641 Decatur TN$131,406 Treasurer $2,700 $2,680 2025
Uniao Portuguesa Beneficente Inc RI$133,796 President $1,000 $929 2024
Benevolent & Protective Order Of Elks WV$134,349 Treasurer $2,400 $2,519 2024
Fraternal Order Of Eagles OH$109,239 Secretary $75 $77 2024
Bpoe Elks Palmetto Lodge 2449 FL$137,282 Secretary $3,218 $2,930 2024
Greenfield Moose Family Center 997 Loom MA$104,541 Administrator $18,200 $15,441 2025
Sons Of Italy PA$141,177 President $1,800 $1,740 2024
Sierra Vista Lodge No 2065 AZ$141,677 Secretary $6,000 $5,448 2025
Shelby Owls Club Nest 2553 Inc OH$145,274 Secretary/tr $29,120 $29,890 2024
New Bedford Lodge No 914 Loyal Order Of Moose MA$93,202 Administrator $1,551 $1,351 2024
Masonic Charities Of Maryland Inc MD$152,882 Grand Secretary $9,099 $8,488 2023
Independent Royal Arch Lodge No 2 NY$87,003 Secretary $1,800 $1,577 2024
Benv & Protective Order Of Elks 310 ID$157,838 Secretary $9,500 $9,542 2025
Benevolent & Protective Order Of AL$161,081 Treasurer $5,200 $5,304 2025
Fraternal Order Of Eagles 1502 WI$161,760 Secretary $1,836 $1,859 2024
Montana State Elks Association Llc MT$165,106 Treasurer $2,000 $2,035 2025
Loyal Order Of The Moose 1560 TN$175,498 Administrator $28,000 $27,788 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO cost of living and 2025 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 MO 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 default84th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted79th

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 (Denise Allen) 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 19 similarly situated organizations (Same NTEE sector (Y40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,603 is reasonable (approximately the 84th 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.