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PeerBasis
Compensation Comparability Determination

Nebraska Human Resources Research

Executive Director / CEO

EIN 476040776
NE · NTEE W70Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lindsay Hastings, Executive Director / CEO ($22,824) against every comparable organization that fit the selection criteria — 176 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lindsay Hastings — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

176 organizations qualified on sector, size, and geography 176 within the band form the benchmarked peer set.

Distribution of comparable compensation

$47 total compensation of comparable organizations → $264,239 $22,824
$2,64810th
$9,91325th
$23,882Median
$48,47275th
$79,07290th
$22,824This org · 48th
p10$2,648
p25$9,913
p50$23,882
p75$48,472
p90$79,072
$22,824

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 NE 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 NY$147,565 Commander $15,995 $12,716 2025
Veterans Of Foreign Wars Of The United States Inc NY$147,445 Bartender/janitorial $17,972 $14,666 2024
Operation Barnabas Inc FL$149,300 Ceo $24,000 $20,962 2023
The Windrose Project Inc CA$147,341 Director/exe $52,000 $41,748 2023
White Oak Shores Sewer Service Corporation TX$147,166 Secretary/treasurer $7,770 $7,019 2024
American Liberty Foundation WI$150,000 Treasurer $5,200 $5,049 2023
Northwest Wisconsin Business Development WI$150,039 Fiscal Manager $44,333 $41,812 2024
The Merc Playhouse Society WA$146,097 Former Executive Director $30,000 $24,256 2024
Blessing The Children International MI$145,936 President $48,000 $44,742 2024
Reil PA$151,011 Executive Director $49,253 $44,356 2024
Lions Foundation Of Victoria MN$145,476 Gambling Manager $16,000 $14,278 2024
Veterans Of Foreign Wars Of The ME$151,224 Commander $300 $271 2024
Mettler Valley Mutual Water Co Inc CA$145,149 Secretary $16,838 $13,518 2023
Lexington Vfw Post 8738 SC$151,619 Canteen Manager $25,476 $24,002 2024
Valhalla Veterans Services PA$144,845 Executive Director $24,000 $21,613 2024
Wa State Dept Of Transportation WA$144,676 Executive Di $18,000 $14,983 2023
Judicial Action Group AL$152,760 Chairman $76,500 $76,840 2023
Aurora Firefighters Credit Union IL$143,304 Head Teller $14,130 $12,545 2024
Semper Fi Flo Foundation MN$143,143 Executive Director $54,000 $46,945 2025
Acworth & Kennesaw Post 5408 Veterans Of Foreign W GA$142,715 Adjutant $50 $47 2023
The Jewish War Veterans Of The United DC$154,544 National Executive Director $3,021 $2,465 2023
Montana Family Foundation Inc MT$141,786 President/ Ceo $30,291 $30,358 2023
The Registration Project Inc DC$141,445 Director/treasurer $3,400 $2,694 2024
Relink (Dba Relinkorg) OH$156,040 Director Of Finance & Hr $14,208 $13,991 2023
American Legion Post 401 OH$140,179 1st Vice Com $4,000 $3,939 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE cost of living and 2023 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 NE 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 default48th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted94th

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 (Lindsay Hastings) 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 176 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,824 is reasonable (approximately the 48th 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.