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PeerBasis
Compensation Comparability Determination

Hesperus

Executive Director / CEO

EIN 852279224
AZ · NTEE W30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Brogdon, Executive Director / CEO ($86,154) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,643 total compensation of comparable organizations → $626,532 $86,154
$14,62410th
$26,05125th
$49,938Median
$74,80275th
$98,08490th
$86,154This org · 80th
p10$14,624
p25$26,051
p50$49,938
p75$74,802
p90$98,084
$86,154

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

OrganizationStateTotal revenueTotal compSource
Independence For Veterans IncNJ $383,925$70,267 990
Lake Belton Vfw 10377TX $384,655$14,592 990
American Freedom FoundationFL $378,457$133,260 990
AdvocateDC $377,801$402,740 990
Veterans Ride For FreeCT $376,888$17,744 990
Vetgroup IncNJ $376,568$49,215 990
Veteran Community Initiatives IncPA $375,086$69,033 990
Heroes LinkedCA $373,514$138,647 990
Honoring Our FallenCA $390,886$70,633 990
Outdoor Association For True Heroes IncTX $391,677$99,852 990
Special Ops XcursionsTN $366,586$60,114 990
Sinking Spring Veterans Home AssociationPA $362,972$26,529 990
Newby-ginnings Of North Idaho IncID $401,878$59,218 990
Department Of Sc Vfw Of United StatesSC $404,075$59,181 990
Mckinney-montgomery Post 141OK $358,425$28,381 990
The Mandatum FoundationVA $355,534$14,558 990
Leroy O Buck Post No 7863 Vfw IncPA $354,076$47,193 990
Working Dogs For VetsTN $349,383$34,620 990
It's About The Warriors FoundationPA $415,009$89,155 990
Idaho Veterans Network CorporationID $347,789$15,518 990
Friends Of Fisher House - Illinois IncIL $419,182$46,001 990
Hunting With Heroes IncWY $344,305$20,042 990
Idaho Veterans Chamber Of CommerceID $343,929$91,833 990
Vallejo Veterans Building CouncilCA $340,530$20,799 990
American Legion Walter Graham Post 332IL $432,360$44,394 990

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 AZ 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 default80th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted79th

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 (James Brogdon) 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 82 similarly situated organizations (Same NTEE sector (W30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $86,154 is reasonable (approximately the 80th 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.