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PeerBasis
Compensation Comparability Determination

Kirk Casey Post No 366 Of The American Legion Depa

Executive Director / CEO

EIN 150521606
NY · NTEE W30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of F Butch Markel, Executive Director / CEO ($35,500) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: F Butch Markel — reported title “1ST VICE COMMANDER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$56 total compensation of comparable organizations → $103,786 $35,500
$1,95710th
$5,18725th
$17,456Median
$43,73475th
$65,85390th
$35,500This org · 66th
p10$1,957
p25$5,187
p50$17,456
p75$43,734
p90$65,853
$35,500

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 NY 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
Roa Standing Together For America's DC$159,298 Executive Director $18,644 $18,106 2023
In Honor Of Our Troops MD$159,452 Chairman President $26,000 $26,128 2024
The Jewish War Veterans Of The United DC$154,544 National Executive Director $3,021 $2,934 2023
Spencer-ralston Post No 1254 KS$163,557 Quatermaster $750 $849 2025
Lexington Vfw Post 8738 SC$151,619 Canteen Manager $25,476 $28,568 2024
Veterans Of Foreign War Auxiliary Department Of Ka KS$163,979 Secretary Jr Vic President $6,900 $7,806 2025
Veterans Of Foreign Wars Of The ME$151,224 Commander $300 $322 2024
Operation Barnabas Inc FL$149,300 Ceo $24,000 $24,951 2023
Fleet Reserve Club Of Jax Fl Inc FL$166,714 Manager $46,375 $45,621 2025
American Legion NY$147,565 Commander $15,995 $15,136 2025
Veterans Of Foreign Wars Of The United States Inc NY$147,445 Bartender/janitorial $17,972 $17,456 2024
Veterans Of Foreign Wars Post 2832 Pike Memorial OH$169,487 Quartermaster $1,456 $1,657 2024
Veterans Education Project VA$170,000 Executive Director $30,000 $31,136 2024
U S Veterans Post 104 Corporation FL$170,207 Quartermaster $2,000 $2,079 2023
Valhalla Veterans Services PA$144,845 Executive Director $24,000 $25,726 2024
Hero Expeditions Incorporated CO$170,678 Executive Director $36,000 $37,105 2024
Semper Fi Flo Foundation MN$143,143 Executive Director $54,000 $55,877 2025
Acworth & Kennesaw Post 5408 Veterans Of Foreign W GA$142,715 Adjutant $50 $56 2023
Us Army Warrant Officers Association VA$173,506 Executive Director/ Editor $62,398 $64,761 2024
American Legion Post 401 OH$140,179 1st Vice Com $4,000 $4,688 2023
American Legion Post 169 Inc MI$139,586 Commander, Finance Officer $2,100 $2,399 2023
Veterans Of Foreign Wars Department Of AK$176,865 Quartermaster $5,990 $6,338 2023
Tioga American Legion Post 139 ND$137,632 Finance Officer / Gaming Manager $21,500 $25,361 2024
Wisconsin Vfw Foundation Inc WI$136,914 Director $4,684 $5,259 2024
Veterans Of Foreign Wars Of The United States Dept Of Florida FL$179,435 Quartermaster $2,600 $2,557 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default66th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted62nd

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 (F Butch Markel) 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 65 similarly situated organizations (Same NTEE sector (W30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,500 is reasonable (approximately the 66th 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.