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PeerBasis
Compensation Comparability Determination

American Legion Post #132 Emerson & Lane

Executive Director / CEO

EIN 016017237
ME · NTEE W30Z
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of David Redmond, Executive Director / CEO ($1,200) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: David Redmond — reported title “COMMANDER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$468 total compensation of comparable organizations → $77,249 $1,200
$1,92610th
$3,55625th
$6,584Median
$20,03075th
$37,07890th
$1,200This org · 5th
p10$1,926
p25$3,556
p50$6,584
p75$20,030
p90$37,078
$1,200

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 ME 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
American Legion VT$74,473 First Vice Commander $3,348 $3,556 2023
Byron L Sylvaro Post 82 American Legion MA$75,389 Jr Vice Commander $10,500 $9,672 2024
Patriotic Kenny Foundation MN$75,889 Executive Di $6,500 $6,584 2024
Silver Spring Memorial Post 2562 Vf MD$78,130 Post Quartermaster $2,600 $2,566 2023
100 Entrepreneurs Foundation Inc MD$79,404 President & $37,579 $37,078 2023
Lake Zurich Post 964 American Legion IL$80,105 Finance Officer (Thru 10/24) $19,875 $20,030 2024
Veterans Home Association Of Valley View PA$80,299 Head Bar Tender $23,188 $24,404 2023
American Legion Post 165 CT$81,585 Adjutant $500 $468 2025
Department Of Massachusetts Vfw Auxiliary Inc MA$83,297 President $4,703 $4,332 2024
Us For Warriors Foundation CA$84,114 Executive Director $2,175 $1,926 2024
Brockport Area Veterans Club Inc NY$84,547 Treasurer $1,275 $1,216 2023
Operation Vet Fit Inc SC$86,309 President $17,240 $18,436 2024
Veterans Of Foreign Wars Department Of CA$58,540 Quarter Master $12,000 $10,622 2024
Stamford Veterans Park Partnership Inc CT$57,293 Executive Director $82,500 $77,249 2025
St Cloud Standdown Inc MN$96,010 Director $2,400 $2,431 2024
American Legion Post 333 IN$97,240 Service Officer $4,360 $4,713 2024
Kiester Legion Post 454 MN$97,728 Commander $4,716 $4,777 2024
Feast Of Crispian WI$98,596 President & Managing Director $28,125 $30,999 2023
Cecil Field Powmia Memorial Inc FL$107,335 Director $10,408 $10,022 2024
Lebaron Post Home Association PA$107,789 Director $4,700 $4,947 2023
Servicemen's Club Inc MN$108,950 Club Manager $40,062 $41,778 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted5th

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 (David Redmond) 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 21 similarly situated organizations (Same NTEE sector (W30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,200 is reasonable (approximately the 5th 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.