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PeerBasis
Compensation Comparability Determination

American Patriot Service Corporatio

Executive Director / CEO

EIN 453827638
UT · NTEE W30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Richard Nelson, Executive Director / CEO ($11,999) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Richard Nelson — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$50 total compensation of comparable organizations → $115,597 $11,999
$1,91910th
$7,92225th
$23,568Median
$42,11375th
$60,35690th
$11,999This org · 35th
p10$1,919
p25$7,922
p50$23,568
p75$42,113
p90$60,356
$11,999

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 UT 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
American Legion Post 0094 Charles Pratt Post IN$182,068 Bar Gaming Manager $38,055 $38,200 2025
Veterans Of Foreign Wars 9566vfw-mass MA$180,705 Past Quartermaster $4,410 $3,872 2024
Whitehall Lodge No 1491 Bpoe NY$180,612 Secretary $1,500 $1,290 2025
Pin-ups For Vets CA$188,710 President $107,529 $90,722 2024
Watsontown American Legion Club Inc PA$189,157 Finance Officer $4,050 $3,946 2024
Veterans Of Foreign Wars Of The United States Dept Of Florida FL$179,435 Quartermaster $2,600 $2,325 2025
Walter Jones Post 2876 Veterans Of IL$191,118 Jr Vice Comm $10,830 $10,403 2024
Veterans Of Foreign Wars Department Of AK$176,865 Quartermaster $5,990 $5,761 2023
Us Army Warrant Officers Association VA$173,506 Executive Director/ Editor $62,398 $58,866 2024
Vietnam Veterans Of America #317 MO$195,555 President $34,182 $34,462 2025
American Legion Post 204 Harold N Keith MA$196,764 Finance Officer $7,200 $6,322 2024
North Shore Veterans Counseling MA$197,898 Executive Di $53,000 $46,534 2024
Hero Expeditions Incorporated CO$170,678 Executive Director $36,000 $33,728 2024
U S Veterans Post 104 Corporation FL$170,207 Quartermaster $2,000 $1,890 2023
Veterans Education Project VA$170,000 Executive Director $30,000 $28,302 2024
Veterans Of Foreign Wars Post 2832 Pike Memorial OH$169,487 Quartermaster $1,456 $1,507 2024
Veterans Of Foreign Wars Of The United CA$199,976 Treasurer $42,000 $35,435 2024
Lafayette War Veterans CA$201,261 Center Director $96,658 $83,959 2023
American Veterans Service Dog IL$201,691 Treasurer - $28,800 $28,482 2023
Fleet Reserve Club Of Jax Fl Inc FL$166,714 Manager $46,375 $41,470 2025
Pymatuning Veterans Home Assn PA$202,671 President $10,400 $10,133 2024
Hevin WA$203,834 Vice-presden $25,750 $22,525 2024
Veterans Of Foreign War Auxiliary Department Of Ka KS$163,979 Secretary Jr Vic President $6,900 $7,095 2025
Spencer-ralston Post No 1254 KS$163,557 Quatermaster $750 $772 2025
American Legion Morris Snuggerud Post Membership WI$207,094 3rd Vice Commandergm $51,688 $52,743 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default35th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted36th
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 (Richard Nelson) 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 72 similarly situated organizations (Same NTEE sector (W30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,999 is reasonable (approximately the 35th 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.