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PeerBasis
Compensation Comparability Determination

Hemp Beverage Alliance

Executive Director / CEO

EIN 932246760
CO · NTEE Y99
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Christopher Lackner, Executive Director / CEO ($117,512) against every comparable organization that fit the selection criteria — 200 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Christopher Lackner — reported title “President/CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

200 organizations qualified on sector, size, and geography 200 within the band form the benchmarked peer set.

Distribution of comparable compensation

$94 total compensation of comparable organizations → $1,444,472 $117,512
$1,52910th
$4,74725th
$16,311Median
$38,42775th
$70,77190th
$117,512This org · 96th
p10$1,529
p25$4,747
p50$16,311
p75$38,427
p90$70,771
$117,512

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 CO 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
Grand Chapter Of Tennessee Order Of TN$287,028 Grand Secretary $12,000 $12,816 2025
Deborah Grand Chapter PA$287,063 President $1,000 $1,013 2025
Mission Street Lot Trust Ioof CA$287,349 Secretary/tr $7,200 $6,676 2023
Bpo Elks Lockport Ny NY$291,426 Secretary $4,443 $4,079 2025
Central Plumbing & Heating Inc MT$291,943 Plan Administrator $44,781 $51,829 2023
Anderson Township Regional Sewer District IN$292,105 Superintendent $49,402 $55,936 2023
Medical And Dental Staff Of Southern NJ$292,139 President $30,000 $28,759 2023
Benevolent And Protective Order Of MO$281,304 Secretary $5,871 $6,318 2025
Houston Policeman's Burial Fund Association Inc TX$279,757 Treasurer $12,000 $12,519 2024
Good Samaritan Self Insurance Against NY$279,598 President & Ceo $1,532,793 $1,444,472 2024
Employer-contribution Veba Trust Depauw University IN$276,649 Vice President For Finance And Administration (Beginning 7/15/22)) $58,924 $66,717 2023
Woodlawn Cemetery Association NY$276,310 Secretary / Trustee $13,200 $12,439 2024
Wrp Inc FL$275,842 General Manager Dwu $13,224 $12,622 2025
First Parish Cemetery Assoc-york ME$275,716 Superintendent $52,941 $55,285 2024
Tuskegee Airmen Inc AL$298,886 Bookkeeper $40,000 $46,397 2023
Blooming Grove Rural Cemetery Assoc NY$274,017 Superintendent $1,800 $1,746 2023
St Joseph Aerie No 49 Fraternal Order Of Eagles MO$273,020 Secretary $3,607 $3,881 2025
Fraternal Order Of Eagles NE$301,594 Secretary $6,162 $6,733 2025
Sunrise Christian Hoops Foundation Inc KS$302,639 Ceo $36,000 $39,514 2025
Rural Alaska Fuel Services Inc AK$270,564 Ceo $100,006 $102,656 2023
American Legion Post 169 OH$270,343 Bar Manager $9,778 $10,801 2024
Little Falls Fire Relief Association MN$303,311 President $500 $515 2024
Bozrah Lodge No 950 Loyal Order Of Moose CT$270,097 Administrator $30,600 $29,150 2025
Insurance Society Of Philadelphia NJ$303,545 Executive Director $50,000 $47,932 2023
Benevolent And Protective Order Of NJ$269,966 Treasurer $4,975 $4,513 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO cost of living and 2024 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 CO 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 default96th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted83rd

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 (Christopher Lackner) 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 200 similarly situated organizations (Same NTEE major group (Y), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $117,512 is reasonable (approximately the 96th 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.