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PeerBasis
Compensation Comparability Determination

Fraternal Order Of Eagles

Executive Director / CEO

EIN 920144703
AK · NTEE Y42
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Dayna Crosby, Executive Director / CEO ($3,450) against every comparable organization that fit the selection criteria — 129 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

129 organizations qualified on sector, size, and geography 129 within the band form the benchmarked peer set.

Distribution of comparable compensation

$85 total compensation of comparable organizations → $287,774 $3,450
$55710th
$2,32925th
$11,681Median
$27,70875th
$58,63490th
$3,450This org · 32nd
p10$557
p25$2,329
p50$11,681
p75$27,708
p90$58,634
$3,450

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 AK 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
Ifpa Retiree Veba Trust IL$145,198 Trustee $86,672 $91,484 2024
Shelby Owls Club Nest 2553 Inc OH$145,274 Secretary/tr $29,120 $33,113 2024
Boston Public School Teachers Retirement MA$145,473 Secretary $22,439 $21,649 2024
Cutchogue Cemetery Association NY$143,463 Superintendent $15,607 $15,142 2024
New Escalante Irrigation Company UT$147,158 President $500 $565 2023
Broad Run Baptist Cemetery Association WV$147,810 Vice Chairman $5,200 $6,045 2024
Sheet Metal Workers Union Local 29 KS$147,989 Chairman $53,991 $62,625 2024
Sierra Vista Lodge No 2065 AZ$141,677 Secretary $6,000 $6,036 2025
Sons Of Italy PA$141,177 President $1,800 $1,928 2024
Milton-freewater Oregon Lodge 2146 Benevolent Protective Order Of Elks OR$148,972 Secretary $13,500 $13,113 2025
Chestnut Hill Cemetery Assn NY$149,264 Caretaker $23,637 $22,932 2024
Southern Research Institute Veba AL$140,383 Trustee/duly Authorized Official $32,634 $37,852 2024
Gaines Trace Water District MS$150,924 President $396 $461 2025
American Legion AZ$152,104 Bartender $7,830 $8,324 2023
Atlanta Water Association Inc MS$137,303 President $360 $419 2025
Sdsu Foundation Health Veba Plan For CA$152,605 Trustee $75,573 $72,133 2023
Bpoe Elks Palmetto Lodge 2449 FL$137,282 Secretary $3,218 $3,246 2024
Masonic Charities Of Maryland Inc MD$152,882 Grand Secretary $9,099 $9,403 2023
South Kamas Irrigation Company UT$154,509 Secretary $10,630 $11,681 2024
Pleasant Hill Volunteer Fire Department Inc NC$134,969 President $905 $1,004 2024
Acton Cemetery Inc TX$155,556 Secretary/tr $12,000 $13,268 2023
Benevolent & Protective Order Of Elks WV$134,349 Treasurer $2,400 $2,791 2024
Uniao Portuguesa Beneficente Inc RI$133,796 President $1,000 $1,029 2024
Free And Accepted Masons Of Ca Maya 793 CA$156,398 Secretary $10,790 $10,299 2023
Mississippi Workers Compensation MS$156,980 Executive Director $88,812 $106,199 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AK 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 AK 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 default32nd
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted32nd

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 (Dayna Crosby) 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 129 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,450 is reasonable (approximately the 32nd 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.