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PeerBasis
Compensation Comparability Determination

American Legion Post 333

Executive Director / CEO

EIN 356043784
IN · NTEE W30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Deborah Timmons, Executive Director / CEO ($4,360) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$49 total compensation of comparable organizations → $91,559 $4,360
$1,98210th
$3,29025th
$9,272Median
$28,67675th
$49,60190th
$4,360This org · 32nd
p10$1,982
p25$3,290
p50$9,272
p75$28,676
p90$49,601
$4,360

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 IN cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Kiester Legion Post 454MN $97,728$4,419 990
St Cloud Standdown IncMN $96,010$2,249 990
Feast Of CrispianWI $98,596$28,676 990
Cecil Field Powmia Memorial IncFL $107,335$9,272 990
Lebaron Post Home AssociationPA $107,789$4,576 990
Operation Vet Fit IncSC $86,309$17,055 990
Servicemen's Club IncMN $108,950$38,646 990
American Legion Post 12VT $109,920$14,317 990
Brockport Area Veterans Club IncNY $84,547$1,125 990
Us For Warriors FoundationCA $84,114$1,781 990
Department Of Massachusetts Vfw Auxiliary IncMA $83,297$27,694 990
American Legion Post 165CT $81,585$433 990
Veterans Home Association Of Valley ViewPA $80,299$22,575 990
Lake Zurich Post 964 American LegionIL $80,105$18,529 990
Gen Richard G Stillwell Korean WarVA $114,696$91,559 990
100 Entrepreneurs Foundation IncMD $79,404$34,299 990
Silver Spring Memorial Post 2562 VfMD $78,130$2,373 990
Hershey Memorial Post 3502 CanteenPA $117,525$39,824 990
Veteran Business Project IncIL $118,064$67,588 990
Patriotic Kenny FoundationMN $75,889$6,090 990
Byron L Sylvaro Post 82 American LegionMA $75,389$8,947 990
American LegionVT $74,473$3,290 990
American Legion Post 87NC $120,375$2,219 990
The American Legion Northridge Post 746 Memorial Building IncOH $120,835$4,220 990
American Legion Post #132 Emerson & LaneME $72,742$2,220 990

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 IN 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 default32nd
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted32nd

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 (Deborah Timmons) 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 37 similarly situated organizations (Same NTEE sector (W30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,360 is reasonable (approximately the 32nd 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). 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.