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PeerBasis
Compensation Comparability Determination

Chief Warrant And Warrant

Executive Director / CEO

EIN 526042437
IL · NTEE W30
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael J Little, Executive Director / CEO ($78,000) against every comparable organization that fit the selection criteria — 81 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael J Little — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

81 organizations qualified on sector, size, and geography 81 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,317 total compensation of comparable organizations → $595,314 $78,000
$10,49010th
$19,76225th
$41,249Median
$62,82275th
$94,87790th
$78,000This org · 83rd
p10$10,490
p25$19,762
p50$41,249
p75$62,822
p90$94,877
$78,000

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 IL 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$301,875 Commander $2,100 $1,875 2024
Marineparentscom Inc MO$301,967 President $82,551 $86,385 2024
Minnesota Association Of County Veterans MN$302,004 Executive Director $64,350 $62,822 2024
George N Althouse Memorial Association PA$299,782 Vice President $14,400 $14,188 2024
American Legion Post 159 VA$305,205 Vice Commander $29,608 $29,079 2023
Veterans Of Foreign Wars Post 629 WV$307,683 Manager $29,030 $31,054 2024
Operation Rebuild Hope OR$309,385 Coo $37,600 $34,498 2024
82d Airborne Division Association Inc NC$310,900 Executive Director $65,500 $66,866 2024
Veterans Of Foreign Wars Of The Us Dpt Of Virginia VA$311,633 Quartermaster $28,600 $26,579 2025
The Navigation Center Fka Military SC$290,266 Executive Di $54,253 $55,919 2024
National Guard Association Of MN$289,665 Executive Di $25,200 $24,601 2024
Veterans Of Foreign Wars Dept Vfw Ky KY$314,084 Quartermaster $31,000 $32,057 2025
Texas National Guard Family Support Foundation TX$317,202 Executive Director/grant Manager $28,806 $28,469 2024
The Heroes Project CA$285,068 Director $697,799 $595,314 2024
Honor Bell Foundation Inc CO$319,693 Executive Di $43,541 $41,249 2024
Veterans Of Foreign Wars Post 8794 OH$282,624 Chaplain $48,288 $49,228 2025
Veterans Of Foreign Wars Of The United PA$281,123 Treasurer/secretary $54,074 $53,277 2024
New Hampshire Veterans Association NH$280,385 President $1,950 $1,779 2024
Midwest Region Laborers Veterans IL$324,882 Legislative Director $139,724 $135,715 2024
American Legion Post 286 Inc FL$326,398 Past Command $18,820 $17,017 2025
Department Of Illinois Vfw Auxiliary Inc IL$326,983 Secretary $14,600 $14,600 2023
Paralyzed Veterans Of America North Cent SD$268,925 Executive Director - Left 08/2024 $86,077 $93,856 2024
Bourn Free Foundation NV$267,799 Cfo Treasure $9,000 $8,913 2024
Veterans Of Foreign Wars Department DE$266,283 Service Offi $60,000 $56,547 2025
Vallejo Veterans Building Council CA$340,530 Building Manager $22,500 $19,762 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default83rd
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted83rd

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 (Michael J Little) 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 81 similarly situated organizations (Same NTEE sector (W30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,000 is reasonable (approximately the 83rd 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.