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PeerBasis
Compensation Comparability Determination

American Legion Post 87

Executive Director / CEO

EIN 566088347
NC · NTEE W30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Doug Cooper, Executive Director / CEO ($2,200) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Doug Cooper — reported title “FINANCE OFFICER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$49 total compensation of comparable organizations → $90,765 $2,200
$1,34910th
$3,62125th
$11,624Median
$29,08275th
$49,09590th
$2,200This org · 19th
p10$1,349
p25$3,621
p50$11,624
p75$29,082
p90$49,095
$2,200

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 NC 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
The American Legion Northridge Post 746 Memorial Building Inc OH$120,835 Bartender $4,313 $4,183 2025
Veteran Business Project Inc IL$118,064 Ceo $72,500 $67,002 2024
Hershey Memorial Post 3502 Canteen PA$117,525 Canteen Mana $40,905 $39,479 2023
Hand In Hand Partnership AL$125,038 Secretary And Treasurer $67,084 $70,140 2023
American Legion Post 234 IN$125,706 Commander $9,809 $10,011 2023
Gen Richard G Stillwell Korean War VA$114,696 President $100,000 $90,765 2024
American Legion Whitestown Post 1113 NY$127,346 Service Officer $58,425 $49,629 2024
Louisiana National Guard Enlisted Association LA$127,680 Executive Director $7,400 $7,886 2023
American Legion Post 12 VT$109,920 Finance Offi $15,000 $14,193 2024
Servicemen's Club Inc MN$108,950 Club Manager $40,062 $38,311 2023
Lebaron Post Home Association PA$107,789 Director $4,700 $4,536 2023
Cecil Field Powmia Memorial Inc FL$107,335 Director $10,408 $9,191 2024
Warriors Rock PA$135,753 Secretary $40,800 $38,247 2024
Wisconsin Vfw Foundation Inc WI$136,914 Director $4,684 $4,599 2024
Tioga American Legion Post 139 ND$137,632 Finance Officer / Gaming Manager $21,500 $22,179 2024
American Legion Post 169 Inc MI$139,586 Commander, Finance Officer $2,100 $2,098 2023
American Legion Post 401 OH$140,179 1st Vice Com $4,000 $4,100 2023
Feast Of Crispian WI$98,596 President & Managing Director $28,125 $28,427 2023
Acworth & Kennesaw Post 5408 Veterans Of Foreign W GA$142,715 Adjutant $50 $49 2023
Kiester Legion Post 454 MN$97,728 Commander $4,716 $4,381 2024
Semper Fi Flo Foundation MN$143,143 Executive Director $54,000 $48,866 2025
American Legion Post 333 IN$97,240 Service Officer $4,360 $4,322 2024
St Cloud Standdown Inc MN$96,010 Director $2,400 $2,229 2024
Valhalla Veterans Services PA$144,845 Executive Director $24,000 $22,498 2024
Veterans Of Foreign Wars Of The United States Inc NY$147,445 Bartender/janitorial $17,972 $15,266 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default19th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted19th

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 (Doug Cooper) 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 48 similarly situated organizations (Same NTEE sector (W30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,200 is reasonable (approximately the 19th 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.