Executive Director / CEO
This analysis benchmarks the total compensation of Martha Lain, Executive Director / CEO ($31,000) against every comparable organization that fit the selection criteria — 84 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.
Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range
Benchmarked executive: Martha Lain — reported title “Quartermaster”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.
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 KY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.
| Organization | State | Revenue | Matched title | Comp (reported) | Comp (adjusted) | FY |
|---|---|---|---|---|---|---|
| Veterans Of Foreign Wars Of The Us Dpt Of Virginia | VA | $311,633 | Quartermaster | $28,600 | $25,703 | 2025 |
| Texas National Guard Family Support Foundation | TX | $317,202 | Executive Director/grant Manager | $28,806 | $27,530 | 2024 |
| 82d Airborne Division Association Inc | NC | $310,900 | Executive Director | $65,500 | $64,661 | 2024 |
| Operation Rebuild Hope | OR | $309,385 | Coo | $37,600 | $33,361 | 2024 |
| Honor Bell Foundation Inc | CO | $319,693 | Executive Di | $43,541 | $39,889 | 2024 |
| Veterans Of Foreign Wars Post 629 | WV | $307,683 | Manager | $29,030 | $30,030 | 2024 |
| American Legion Post 159 | VA | $305,205 | Vice Commander | $29,608 | $28,120 | 2023 |
| Midwest Region Laborers Veterans | IL | $324,882 | Legislative Director | $139,724 | $131,240 | 2024 |
| Minnesota Association Of County Veterans | MN | $302,004 | Executive Director | $64,350 | $60,750 | 2024 |
| Marineparentscom Inc | MO | $301,967 | President | $82,551 | $83,535 | 2024 |
| American Legion | NY | $301,875 | Commander | $2,100 | $1,813 | 2024 |
| Chief Warrant And Warrant | IL | $301,849 | Executive Dir. | $78,000 | $75,428 | 2023 |
| American Legion Post 286 Inc | FL | $326,398 | Past Command | $18,820 | $16,456 | 2025 |
| Department Of Illinois Vfw Auxiliary Inc | IL | $326,983 | Secretary | $14,600 | $14,119 | 2023 |
| George N Althouse Memorial Association | PA | $299,782 | Vice President | $14,400 | $13,720 | 2024 |
| The Navigation Center Fka Military | SC | $290,266 | Executive Di | $54,253 | $54,075 | 2024 |
| National Guard Association Of | MN | $289,665 | Executive Di | $25,200 | $23,790 | 2024 |
| Vallejo Veterans Building Council | CA | $340,530 | Building Manager | $22,500 | $19,110 | 2023 |
| The Heroes Project | CA | $285,068 | Director | $697,799 | $575,681 | 2024 |
| Idaho Veterans Chamber Of Commerce | ID | $343,929 | President | $80,640 | $84,380 | 2023 |
| Hunting With Heroes Inc | WY | $344,305 | Sec-tres-director | $18,000 | $18,415 | 2024 |
| Veterans Of Foreign Wars Post 8794 | OH | $282,624 | Chaplain | $48,288 | $47,604 | 2025 |
| Veterans Of Foreign Wars Of The United | PA | $281,123 | Treasurer/secretary | $54,074 | $51,520 | 2024 |
| New Hampshire Veterans Association | NH | $280,385 | President | $1,950 | $1,721 | 2024 |
| Idaho Veterans Network Corporation | ID | $347,789 | Director | $14,400 | $14,258 | 2025 |
Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY cost of living and 2025 dollars. Click any organization to verify the figure on ProPublica.
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 KY 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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 39th |
| Total compensation (D + F), as reported (no adjustments) | 39th |
| Reportable pay only (column D), adjusted | 40th |
| All sources (D + E + F), adjusted | 42nd |
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.
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
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.