Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Judicial Action Group

Executive Director / CEO

EIN 202603039
AL · NTEE W20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Phillip Jauregui, Executive Director / CEO ($76,500) against every comparable organization that fit the selection criteria — 190 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

190 organizations qualified on sector, size, and geography 190 within the band form the benchmarked peer set.

Distribution of comparable compensation

$47 total compensation of comparable organizations → $201,464 $76,500
$2,85710th
$10,78925th
$25,090Median
$50,22775th
$82,91490th
$76,500This org · 88th
p10$2,857
p25$10,789
p50$25,090
p75$50,227
p90$82,914
$76,500

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 AL 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
Lexington Vfw Post 8738 SC$151,619 Canteen Manager $25,476 $23,895 2024
Veterans Of Foreign Wars Of The ME$151,224 Commander $300 $270 2024
Reil PA$151,011 Executive Director $49,253 $44,160 2024
The Jewish War Veterans Of The United DC$154,544 National Executive Director $3,021 $2,454 2023
Northwest Wisconsin Business Development WI$150,039 Fiscal Manager $44,333 $41,627 2024
American Liberty Foundation WI$150,000 Treasurer $5,200 $5,027 2023
Relink (Dba Relinkorg) OH$156,040 Director Of Finance & Hr $14,208 $13,929 2023
Operation Barnabas Inc FL$149,300 Ceo $24,000 $20,870 2023
Nebraska Human Resources Research NE$148,321 Executive Director $22,824 $22,723 2023
Kirk Casey Post No 366 Of The American Legion Depa NY$157,640 1st Vice Commander $35,500 $29,693 2023
Indiana Fiscal Policy Institute Inc IN$157,725 President $98,864 $93,737 2024
American Legion NY$147,565 Commander $15,995 $12,660 2025
Veterans Of Foreign Wars Of The United States Inc NY$147,445 Bartender/janitorial $17,972 $14,601 2024
The Windrose Project Inc CA$147,341 Director/exe $52,000 $41,563 2023
Deep Democracy Institute OR$158,227 President $68,700 $59,054 2023
White Oak Shores Sewer Service Corporation TX$147,166 Secretary/treasurer $7,770 $6,988 2024
Florida Coalition On Black Civic Participation Inc FL$159,191 President $42,900 $36,234 2024
Roa Standing Together For America's DC$159,298 Executive Director $18,644 $15,144 2023
The Merc Playhouse Society WA$146,097 Former Executive Director $30,000 $24,148 2024
In Honor Of Our Troops MD$159,452 Chairman President $26,000 $21,854 2024
Blessing The Children International MI$145,936 President $48,000 $44,544 2024
Lions Foundation Of Victoria MN$145,476 Gambling Manager $16,000 $14,214 2024
Mettler Valley Mutual Water Co Inc CA$145,149 Secretary $16,838 $13,458 2023
Valhalla Veterans Services PA$144,845 Executive Director $24,000 $21,518 2024
Allegheny League Of Municipalities PA$160,784 Executive Director $118,257 $109,160 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default88th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted81st

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 (Phillip Jauregui) 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 190 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,500 is reasonable (approximately the 88th 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.