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PeerBasis
Compensation Comparability Determination

American Legion Whitestown Post 1113

Executive Director / CEO

EIN 160910880
NY · NTEE W30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dj Moylan, Executive Director / CEO ($58,425) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$57 total compensation of comparable organizations → $106,852 $58,425
$2,09810th
$4,55925th
$14,587Median
$35,77875th
$58,44290th
$58,425This org · 90th
p10$2,098
p25$4,559
p50$14,587
p75$35,778
p90$58,442
$58,425

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
Louisiana National Guard Enlisted Association LA$127,680 Executive Director $7,400 $9,284 2023
American Legion Post 234 IN$125,706 Commander $9,809 $11,786 2023
Hand In Hand Partnership AL$125,038 Secretary And Treasurer $67,084 $82,571 2023
The American Legion Northridge Post 746 Memorial Building Inc OH$120,835 Bartender $4,313 $4,925 2025
American Legion Post 87 NC$120,375 Finance Officer $2,200 $2,590 2023
Warriors Rock PA$135,753 Secretary $40,800 $45,026 2024
Veteran Business Project Inc IL$118,064 Ceo $72,500 $78,878 2024
Wisconsin Vfw Foundation Inc WI$136,914 Director $4,684 $5,414 2024
Hershey Memorial Post 3502 Canteen PA$117,525 Canteen Mana $40,905 $46,475 2023
Tioga American Legion Post 139 ND$137,632 Finance Officer / Gaming Manager $21,500 $26,111 2024
American Legion Post 169 Inc MI$139,586 Commander, Finance Officer $2,100 $2,470 2023
Gen Richard G Stillwell Korean War VA$114,696 President $100,000 $106,852 2024
American Legion Post 401 OH$140,179 1st Vice Com $4,000 $4,827 2023
Acworth & Kennesaw Post 5408 Veterans Of Foreign W GA$142,715 Adjutant $50 $57 2023
Semper Fi Flo Foundation MN$143,143 Executive Director $54,000 $57,527 2025
American Legion Post 12 VT$109,920 Finance Offi $15,000 $16,708 2024
Valhalla Veterans Services PA$144,845 Executive Director $24,000 $26,486 2024
Servicemen's Club Inc MN$108,950 Club Manager $40,062 $45,101 2023
Lebaron Post Home Association PA$107,789 Director $4,700 $5,340 2023
Cecil Field Powmia Memorial Inc FL$107,335 Director $10,408 $10,820 2024
Veterans Of Foreign Wars Of The United States Inc NY$147,445 Bartender/janitorial $17,972 $17,972 2024
American Legion NY$147,565 Commander $15,995 $15,583 2025
Operation Barnabas Inc FL$149,300 Ceo $24,000 $25,688 2023
Veterans Of Foreign Wars Of The ME$151,224 Commander $300 $332 2024
Lexington Vfw Post 8738 SC$151,619 Canteen Manager $25,476 $29,412 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default90th
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted84th

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 (Dj Moylan) 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 50 similarly situated organizations (Same NTEE sector (W30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,425 is reasonable (approximately the 90th 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.