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PeerBasis
Compensation Comparability Determination

Tioga American Legion Post 139

Executive Director / CEO

EIN 450235421
ND · NTEE W30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joe Griffin, Executive Director / CEO ($21,500) against every comparable organization that fit the selection criteria — 58 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joe Griffin — reported title “FINANCE OFFICER / GAMING 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

58 organizations qualified on sector, size, and geography 58 within the band form the benchmarked peer set.

Distribution of comparable compensation

$47 total compensation of comparable organizations → $87,984 $21,500
$1,95210th
$4,09025th
$13,295Median
$32,82175th
$50,14690th
$21,500This org · 59th
p10$1,952
p25$4,090
p50$13,295
p75$32,821
p90$50,146
$21,500

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 ND 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
Wisconsin Vfw Foundation Inc WI$136,914 Director $4,684 $4,458 2024
Warriors Rock PA$135,753 Secretary $40,800 $37,076 2024
American Legion Post 169 Inc MI$139,586 Commander, Finance Officer $2,100 $2,033 2023
American Legion Post 401 OH$140,179 1st Vice Com $4,000 $3,974 2023
Acworth & Kennesaw Post 5408 Veterans Of Foreign W GA$142,715 Adjutant $50 $47 2023
Semper Fi Flo Foundation MN$143,143 Executive Director $54,000 $47,369 2025
Valhalla Veterans Services PA$144,845 Executive Director $24,000 $21,809 2024
Veterans Of Foreign Wars Of The United States Inc NY$147,445 Bartender/janitorial $17,972 $14,799 2024
American Legion NY$147,565 Commander $15,995 $12,831 2025
Louisiana National Guard Enlisted Association LA$127,680 Executive Director $7,400 $7,645 2023
American Legion Whitestown Post 1113 NY$127,346 Service Officer $58,425 $48,108 2024
Operation Barnabas Inc FL$149,300 Ceo $24,000 $21,152 2023
American Legion Post 234 IN$125,706 Commander $9,809 $9,705 2023
Hand In Hand Partnership AL$125,038 Secretary And Treasurer $67,084 $67,991 2023
Veterans Of Foreign Wars Of The ME$151,224 Commander $300 $274 2024
Lexington Vfw Post 8738 SC$151,619 Canteen Manager $25,476 $24,219 2024
The American Legion Northridge Post 746 Memorial Building Inc OH$120,835 Bartender $4,313 $4,056 2025
The Jewish War Veterans Of The United DC$154,544 National Executive Director $3,021 $2,487 2023
American Legion Post 87 NC$120,375 Finance Officer $2,200 $2,133 2023
Veteran Business Project Inc IL$118,064 Ceo $72,500 $64,949 2024
Kirk Casey Post No 366 Of The American Legion Depa NY$157,640 1st Vice Commander $35,500 $30,095 2023
Hershey Memorial Post 3502 Canteen PA$117,525 Canteen Mana $40,905 $38,269 2023
Roa Standing Together For America's DC$159,298 Executive Director $18,644 $15,349 2023
In Honor Of Our Troops MD$159,452 Chairman President $26,000 $22,150 2024
Gen Richard G Stillwell Korean War VA$114,696 President $100,000 $87,984 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default59th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted53rd

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 (Joe Griffin) 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 58 similarly situated organizations (Same NTEE sector (W30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,500 is reasonable (approximately the 59th 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.