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PeerBasis
Compensation Comparability Determination

Valhalla Veterans Services

Executive Director / CEO

EIN 813602081
PA · NTEE W30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eric Darling, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Eric Darling — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$51 total compensation of comparable organizations → $96,822 $24,000
$1,74910th
$4,46325th
$15,140Median
$39,20575th
$54,13190th
$24,000This org · 59th
p10$1,749
p25$4,463
p50$15,140
p75$39,205
p90$54,131
$24,000

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 PA 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
Semper Fi Flo Foundation MN$143,143 Executive Director $54,000 $52,127 2025
Acworth & Kennesaw Post 5408 Veterans Of Foreign W GA$142,715 Adjutant $50 $51 2023
Veterans Of Foreign Wars Of The United States Inc NY$147,445 Bartender/janitorial $17,972 $16,285 2024
American Legion NY$147,565 Commander $15,995 $14,120 2025
Operation Barnabas Inc FL$149,300 Ceo $24,000 $23,277 2023
American Legion Post 401 OH$140,179 1st Vice Com $4,000 $4,374 2023
American Legion Post 169 Inc MI$139,586 Commander, Finance Officer $2,100 $2,238 2023
Veterans Of Foreign Wars Of The ME$151,224 Commander $300 $301 2024
Lexington Vfw Post 8738 SC$151,619 Canteen Manager $25,476 $26,651 2024
Tioga American Legion Post 139 ND$137,632 Finance Officer / Gaming Manager $21,500 $23,660 2024
Wisconsin Vfw Foundation Inc WI$136,914 Director $4,684 $4,905 2024
Warriors Rock PA$135,753 Secretary $40,800 $40,800 2024
The Jewish War Veterans Of The United DC$154,544 National Executive Director $3,021 $2,737 2023
Kirk Casey Post No 366 Of The American Legion Depa NY$157,640 1st Vice Commander $35,500 $33,118 2023
Roa Standing Together For America's DC$159,298 Executive Director $18,644 $16,891 2023
In Honor Of Our Troops MD$159,452 Chairman President $26,000 $24,375 2024
Louisiana National Guard Enlisted Association LA$127,680 Executive Director $7,400 $8,413 2023
American Legion Whitestown Post 1113 NY$127,346 Service Officer $58,425 $52,941 2024
Spencer-ralston Post No 1254 KS$163,557 Quatermaster $750 $792 2025
Veterans Of Foreign War Auxiliary Department Of Ka KS$163,979 Secretary Jr Vic President $6,900 $7,282 2025
American Legion Post 234 IN$125,706 Commander $9,809 $10,680 2023
Hand In Hand Partnership AL$125,038 Secretary And Treasurer $67,084 $74,820 2023
Fleet Reserve Club Of Jax Fl Inc FL$166,714 Manager $46,375 $42,561 2025
The American Legion Northridge Post 746 Memorial Building Inc OH$120,835 Bartender $4,313 $4,463 2025
American Legion Post 87 NC$120,375 Finance Officer $2,200 $2,347 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2024 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 PA 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 default59th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted54th

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 (Eric Darling) 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 61 similarly situated organizations (Same NTEE sector (W30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 is reasonable (approximately the 59th 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.