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PeerBasis
Compensation Comparability Determination

American Legion Post #144

Executive Director / CEO

EIN 386087341
MI · NTEE W30
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Melissa Pellow, Executive Director / CEO ($30,913) against every comparable organization that fit the selection criteria — 85 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

85 organizations qualified on sector, size, and geography 85 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,279 total compensation of comparable organizations → $583,771 $30,913
$5,93410th
$14,45925th
$32,257Median
$58,14875th
$85,22390th
$30,913This org · 47th
p10$5,934
p25$14,459
p50$32,257
p75$58,148
p90$85,223
$30,913

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 MI 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
Mattersville CO$255,780 President & Ceo $11,500 $10,999 2023
Utah Veterans Alliance UT$258,394 President $46,600 $46,208 2024
Joint Service Special Operations MT$258,941 Executive Di $40,000 $41,774 2024
Patriot Military Family Foundation NC$250,832 Executive Director $19,500 $20,097 2023
American Legion Post 233 IL$250,649 Manager $43,705 $41,628 2024
Amigo Air Sho Inc TX$250,000 Ceo $30,707 $29,759 2024
Veterans Of Foreign Wars Department DE$266,283 Service Offi $60,000 $55,451 2025
Bourn Free Foundation NV$267,799 Cfo Treasure $9,000 $8,740 2024
Enlisted Assoc Of Natl Guard O TN$244,860 Exec Asst $41,000 $41,754 2024
Paralyzed Veterans Of America North Cent SD$268,925 Executive Director - Left 08/2024 $86,077 $92,037 2024
Watson & Black American Legion Post 126 PA$242,753 Manager $19,624 $19,520 2023
Armed Forces Services Center MN$240,858 Executive Di $48,677 $45,398 2025
Burn Pits 360 TX$239,581 Director $60,000 $58,148 2024
Dunham House Inc NE$239,278 Executive Director $110,000 $114,624 2024
Warrior Strong Inc PA$236,873 President $75,385 $72,834 2024
Lake County Honor Flight IL$234,502 Executive Director $28,680 $28,124 2023
New Hampshire Veterans Association NH$280,385 President $1,950 $1,744 2024
Veterans Of Foreign Wars Of The United PA$281,123 Treasurer/secretary $54,074 $52,244 2024
Veterans Of Foreign Wars Post 8794 OH$282,624 Chaplain $48,288 $48,273 2025
South Dade Womens Veterans Alliance Inc FL$229,790 Ceo/executive Director $65,936 $60,011 2024
The Heroes Project CA$285,068 Director $697,799 $583,771 2024
Lutheran Military Veterans IN$227,755 Executive Di $62,385 $63,738 2024
American Legion Post 13 AK$226,785 Manager $33,600 $32,041 2023
Knott Alone--hold Fast VA$225,184 Ceo $16,197 $15,152 2024
Veterans Of Foreign Wars MN$224,089 Quartermast $9,705 $9,566 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default47th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted47th

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 (Melissa Pellow) 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 85 similarly situated organizations (Same NTEE sector (W30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,913 is reasonable (approximately the 47th 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.