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PeerBasis
Compensation Comparability Determination

Boston Plasterers' & Cement Masons'

Executive Director / CEO

EIN 043290837
MA · NTEE S41
FY ending 2025-03-31
June 9, 2026

This analysis benchmarks the total compensation of Lawrence Regalado, Executive Director / CEO ($85,072) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lawrence Regalado — reported title “TRUSTEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$35,006 total compensation of comparable organizations → $211,355 $85,072
$45,01610th
$60,71325th
$91,818Median
$133,12175th
$168,09690th
$85,072This org · 44th
p10$45,016
p25$60,713
p50$91,818
p75$133,121
p90$168,096
$85,072

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 MA 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
Warrior Protection And Readiness MA$371,134 Executive Director $150,000 $158,517 2023
Universal Stylus Initiative Inc MA$391,333 Executive Director $125,500 $128,821 2024
American Nurses Association Massachusetts Inc MA$396,400 Executive Director $92,179 $97,413 2023
Northeast Hospital Medical Staff Inc MA$342,628 President $200,000 $211,355 2023
The Boston Club Inc MA$334,682 Executive Director $84,000 $86,223 2024
495 Metrowest Corridor Partnership Inc MA$427,385 Executive Director $125,699 $132,836 2023
Northeast Seafood Coalition Inc MA$432,538 Executive Director $108,584 $108,584 2025
Corridor 9495 Regional Chamber Of Commerce MA$446,287 President $126,777 $133,975 2023
Ypo Patriot Gold Chapter Of The Young Presidents Organization Inc MA$282,000 Chapter Administrator $50,000 $50,000 2025
Gloucester Tourism Alliance Inc MA$278,669 Marketing Director $34,104 $35,006 2024
Mass Funeral Directors Assoc Inc MA$474,522 Exec Director $63,158 $63,158 2025
Massachusetts Recreation And Park Associ MA$271,320 Executive Director $70,270 $70,270 2025
Taunton Area Chamber Of Commerce Inc MA$267,600 President $71,695 $73,592 2024
Fiscal Partners Inc MA$483,314 President & Executive Dire $173,094 $177,674 2024
Regional Air Cargo Carriers MA$503,973 President $52,000 $53,376 2024
International Institute Of Forecasters Inc MA$512,583 Editor-in-chief $39,000 $40,032 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2025 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 MA 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 default44th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Lawrence Regalado) 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 16 similarly situated organizations (Same NTEE sector (S41) + MA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,072 is reasonable (approximately the 44th 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.