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PeerBasis
Compensation Comparability Determination

American Legion Department Of Maine

Executive Director / CEO

EIN 824285476
ME · NTEE P20
FY ending 2024-04-30
June 9, 2026

This analysis benchmarks the total compensation of Rachael Currie, Executive Director / CEO ($3,313) against every comparable organization that fit the selection criteria — 56 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

56 organizations qualified on sector, size, and geography 56 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $984,486 $3,313
$3,12010th
$8,51225th
$23,327Median
$39,54675th
$72,90790th
$3,313This org · 13th
p10$3,120
p25$8,512
p50$23,327
p75$39,546
p90$72,907
$3,313

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 ME cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Autaugamontgomeryelmore SeniorsAL $18,465$6,379 990
Impactlives IncMN $18,114$76,195 990
Sheboygan Senior CommunityWI $18,111$32,670 990
Home Tomorrow IncNH $17,858$86,494 990
Redemption 100 IncFL $17,844$3,753 990
Nj Street LlcNJ $18,970$23,597 990
Epact IncGA $19,056$75,467 990
Girls Ranch Of ArizonaAZ $17,568$70,347 990
Alan Jay And Sue E Kaufman FamilyMI $17,553$26,995 990
Esperanza Ministries IncIN $17,225$28,191 990
Im SupportTX $17,186$25,189 990
Child Crisis Arizona HoldingsAZ $17,020$29,594 990
The Lesc Foundation IncNY $17,007$44,516 990
Health And Education Housing ServicesMA $20,000$984,486 990
The Alaska Family Action IncAK $20,041$2,864 990
Independence Foundation IncOH $20,047$43,042 990
Helping Hands Development CorporationOH $16,186$3,638 990
Simpson Real Estate Holding CompanyMN $20,453$14,790 990
The Life Enrichment Center Of WakeNC $20,747$23,056 990
Abundance MinistriesTX $15,800$6,994 990
Doxa Foundation Int'l IncFL $15,769$8,693 990
Mccurdy Senior Housing CorporationFL $15,656$202,834 990
Kids Forward Foundation IncWI $20,994$17,578 990
Odd Fellows Healthcare IncCT $15,600$8,938 990
Saving Jane IncNV $21,202$2,402 990

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 ME 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 default13th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted45th

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 (Rachael Currie) 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 56 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,313 is reasonable (approximately the 13th 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). 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.