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PeerBasis
Compensation Comparability Determination

War Legacies Project Inc

Executive Director / CEO

EIN 261947398
VT · NTEE B60
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Hammond, Executive Director / CEO ($49,448) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Susan Hammond — reported title “Executive Director/Board Secretary”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,514 total compensation of comparable organizations → $83,225 $49,448
$10,11810th
$18,64325th
$35,415Median
$56,35475th
$70,82490th
$49,448This org · 68th
p10$10,118
p25$18,643
p50$35,415
p75$56,354
p90$70,824
$49,448

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 VT 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
Mammacare Foundation Inc FL$94,855 President $19,322 $17,569 2025
Beauty Certified Education Association MN$92,935 Board Member/executive Director $51,406 $50,466 2024
Maury Seldin Advanced Studies FL$90,703 Chairman/pre $10,800 $10,080 2024
Evolve Mentoring NC$100,977 Executive Director $41,333 $45,475 2022
Northwest Tennessee TN$101,975 President/ce $56,923 $59,446 2024
Texas Arabic Academy Inc TX$102,125 Ceo $22,000 $21,864 2024
New Vision For Children And Families Services Inc NY$84,688 President $30,500 $28,191 2023
Healthy Congregations Inc OH$80,104 Ceo/executive Director $31,251 $33,856 2023
Literacy Volunteers At Centenary LA$77,776 Executive Director $32,800 $35,883 2024
Foundation For Coffee Knowledge IL$76,013 Ceo $2,500 $2,514 2023
Academy For Lifelong Learning NY$114,020 Executive Di $81,673 $71,434 2025
Washington Baptist Seminary DC$114,397 President $12,000 $10,462 2024
Literacy Volunteers Of America Bitterroot Inc MT$114,411 Executive Director $75,481 $83,225 2023
Nevada Christian Institute NV$115,276 Secretary $10,500 $10,457 2024
Principle Based Leadership CA$69,732 President & Ceo $9,016 $7,963 2023
Beat The Streets Detroit Inc MI$69,549 Board Member $39,500 $40,506 2024
Ohio Nurses Association Foundation OH$68,257 Ceo $32,257 $34,946 2023
National Coalition For Community Capital NC$67,437 Director Of Ops $63,646 $65,337 2024
Rocky Mountain Sustainable Living Assoc CO$122,850 Director $61,215 $58,317 2024
National African-american Women's Leadership Institute TX$131,195 Executive Director $36,458 $36,233 2024
Vermont Federation Of Sportsmen's VT$132,930 President $30,000 $30,000 2024
Center For Arts Design And Social MA$135,560 Executive Director $89,581 $82,339 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default68th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted64th

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 (Susan Hammond) 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 22 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,448 is reasonable (approximately the 68th 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.