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PeerBasis
Compensation Comparability Determination

Ellicottville Memorial Post 65

Executive Director / CEO

EIN 160719329
NY · NTEE W60Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dale Dunkleman, Executive Director / CEO ($11,349) against every comparable organization that fit the selection criteria — 102 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

102 organizations qualified on sector, size, and geography 102 within the band form the benchmarked peer set.

Distribution of comparable compensation

$56 total compensation of comparable organizations → $314,514 $11,349
$2,56310th
$6,56525th
$20,037Median
$48,77375th
$80,01590th
$11,349This org · 33rd
p10$2,563
p25$6,565
p50$20,037
p75$48,773
p90$80,015
$11,349

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
Cecil Field Powmia Memorial Inc FL$107,335 Director $10,408 $10,509 2024
Lebaron Post Home Association PA$107,789 Director $4,700 $5,187 2023
Delaware Family Policy Council Inc DE$108,525 President & Executive Director $35,041 $36,881 2024
Servicemen's Club Inc MN$108,950 Club Manager $40,062 $43,808 2023
American Legion Post 12 VT$109,920 Finance Offi $15,000 $16,229 2024
Water Resources Association Of The PA$111,947 Executive Dir. $86,869 $95,868 2023
Bucks County Center For The PA$102,255 Chairman $15,500 $16,615 2024
Create Appalachia TN$100,327 Executive Director $51,000 $56,138 2025
National Opportunity Project IL$100,000 President/director $289,084 $314,514 2023
Gen Richard G Stillwell Korean War VA$114,696 President $100,000 $103,786 2024
The White Rainbow Project CA$99,724 Executive Director $44,468 $42,493 2023
Heart Mind Foundation NC$114,709 President $429 $477 2024
Waucoma Community Development Group IA$99,340 Secretary/tr $10,000 $12,117 2023
Feast Of Crispian WI$98,596 President & Managing Director $28,125 $32,505 2023
Bin Sba Loan WA$98,556 President/ceo $17,743 $17,075 2024
Onecommunity OH$98,183 Ceo $13,574 $15,454 2024
Kiester Legion Post 454 MN$97,728 Commander $4,716 $5,009 2024
Center Action Fund DC$97,707 Secretary $20,503 $19,340 2024
American Legion Post 333 IN$97,240 Service Officer $4,360 $4,942 2024
Hershey Memorial Post 3502 Canteen PA$117,525 Canteen Mana $40,905 $45,142 2023
Veteran Business Project Inc IL$118,064 Ceo $72,500 $76,615 2024
St Cloud Standdown Inc MN$96,010 Director $2,400 $2,549 2024
American Forum DC$119,537 Executive Director $83,038 $78,327 2024
Bike Delaware DE$119,691 Executive Director $48,000 $50,520 2024
American Legion Post 87 NC$120,375 Finance Officer $2,200 $2,516 2023

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 default33rd
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted29th

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 (Dale Dunkleman) 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 102 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,349 is reasonable (approximately the 33rd 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.