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PeerBasis
Compensation Comparability Determination

The Windrose Project Inc

Executive Director / CEO

EIN 811419921
CA · NTEE W01
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bailey Amaral, Executive Director / CEO ($52,000) against every comparable organization that fit the selection criteria — 173 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Bailey Amaral — reported title “DIRECTOR/EXE”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

173 organizations qualified on sector, size, and geography 173 within the band form the benchmarked peer set.

Distribution of comparable compensation

$58 total compensation of comparable organizations → $329,129 $52,000
$3,77010th
$12,68025th
$29,596Median
$60,25975th
$99,59090th
$52,000This org · 68th
p10$3,770
p25$12,680
p50$29,596
p75$60,259
p90$99,590
$52,000

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 CA 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
Veterans Of Foreign Wars Of The United States Inc NY$147,445 Bartender/janitorial $17,972 $18,267 2024
White Oak Shores Sewer Service Corporation TX$147,166 Secretary/treasurer $7,770 $8,743 2024
American Legion NY$147,565 Commander $15,995 $15,839 2025
Nebraska Human Resources Research NE$148,321 Executive Director $22,824 $28,429 2023
The Merc Playhouse Society WA$146,097 Former Executive Director $30,000 $30,212 2024
Blessing The Children International MI$145,936 President $48,000 $55,730 2024
Lions Foundation Of Victoria MN$145,476 Gambling Manager $16,000 $17,784 2024
Operation Barnabas Inc FL$149,300 Ceo $24,000 $26,110 2023
Mettler Valley Mutual Water Co Inc CA$145,149 Secretary $16,838 $16,838 2023
Valhalla Veterans Services PA$144,845 Executive Director $24,000 $26,921 2024
American Liberty Foundation WI$150,000 Treasurer $5,200 $6,289 2023
Wa State Dept Of Transportation WA$144,676 Executive Di $18,000 $18,663 2023
Northwest Wisconsin Business Development WI$150,039 Fiscal Manager $44,333 $52,080 2024
Reil PA$151,011 Executive Director $49,253 $55,249 2024
Veterans Of Foreign Wars Of The ME$151,224 Commander $300 $337 2024
Aurora Firefighters Credit Union IL$143,304 Head Teller $14,130 $15,626 2024
Semper Fi Flo Foundation MN$143,143 Executive Director $54,000 $58,473 2025
Lexington Vfw Post 8738 SC$151,619 Canteen Manager $25,476 $29,896 2024
Acworth & Kennesaw Post 5408 Veterans Of Foreign W GA$142,715 Adjutant $50 $58 2023
Judicial Action Group AL$152,760 Chairman $76,500 $95,710 2023
Montana Family Foundation Inc MT$141,786 President/ Ceo $30,291 $37,813 2023
The Registration Project Inc DC$141,445 Director/treasurer $3,400 $3,356 2024
American Legion Post 401 OH$140,179 1st Vice Com $4,000 $4,906 2023
The Jewish War Veterans Of The United DC$154,544 National Executive Director $3,021 $3,070 2023
American Legion Post 169 Inc MI$139,586 Commander, Finance Officer $2,100 $2,510 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default68th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted61st

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 (Bailey Amaral) 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 173 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,000 is reasonable (approximately the 68th 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.