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PeerBasis
Compensation Comparability Determination

Reserve Officers Association Memorial

Executive Director / CEO

EIN 521788931
DC · NTEE W030
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mg Jeffrey E Phillips, Executive Director / CEO ($18,644) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Mg Jeffrey E Phillips — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,279 total compensation of comparable organizations → $139,322 $18,644
$2,02410th
$6,70825th
$16,129Median
$55,72275th
$73,75290th
$18,644This org · 61st
p10$2,024
p25$6,708
p50$16,129
p75$55,722
p90$73,752
$18,644

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 DC 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
Flite Test Community Association OH$33,644 Vice President $14,926 $18,015 2023
Ojpac Inc NY$32,253 Executive Director, Trustee $19,600 $20,183 2023
Arthur Butler Post 359 The American NY$35,783 1st Vice Commander $11,800 $12,151 2023
Us Pugwash DC$30,200 Executive Director $6,000 $6,000 2023
Lucy Harper Grier Benevolent Foundation SC$38,704 Secretary $44,976 $51,936 2024
Center For Business And Consumer Ethics OH$28,268 Trustee, Exec Director $12,149 $14,242 2024
State Services Organization Inc DC$40,315 Interim Executive Director $143,437 $139,322 2024
The Howard K Finch Memorial Fund NY$40,452 Trustee $1,493 $1,537 2023
Groww Education Inc WI$42,628 Executive Director $15,364 $18,285 2023
Everything Sucks Inc DE$24,422 Trustee $2,000 $2,232 2023
Navy League Of Us Philadelphia Council PA$24,154 Executive Director $8,000 $8,830 2024
Hillhaven Lomod Inc CA$23,958 President Tina Smith $1,300 $1,279 2023
Crossfit Foundation AZ$23,413 President/treas $60,000 $65,757 2023
Distribution And Assistance Inc MO$46,255 President $12,000 $14,068 2024
Miriam Foundation SC$48,535 Executive Di $65,000 $75,057 2024
National Association Of Consumer DC$49,419 Executive Dir. $5,990 $5,990 2023
Innsure Corporation MA$49,677 President $49,492 $56,984 2021
Kck 501 Minnesota All Inc KS$49,987 Vice President $61,208 $73,192 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC 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 DC 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 default61st
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted72nd

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 (Mg Jeffrey E Phillips) 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 18 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,644 is reasonable (approximately the 61st 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.