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PeerBasis
Compensation Comparability Determination

New England Sports Complex Inc

Executive Director / CEO

EIN 061618010
NH · NTEE N31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Robert Lambert, Executive Director / CEO ($172,632) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Robert Lambert — reported title “GENERAL MANAGER AND DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$658 total compensation of comparable organizations → $335,228 $172,632
$18,85410th
$36,05125th
$56,600Median
$66,84975th
$93,02490th
$172,632This org · 97th
p10$18,854
p25$36,051
p50$56,600
p75$66,849
p90$93,024
$172,632

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 NH 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
Community Center Of Hope Inc IN$376,800 Executive Di $35,697 $40,769 2023
Wabash Valley Family Sports Center Inc IN$382,782 Executive Director $53,000 $60,530 2023
De Hostos Senior Center Inc FL$367,287 Ceo $67,600 $66,803 2024
Clarkston Community Center GA$396,225 Executive Dir. $70,014 $76,241 2023
Greenwood Community & Recreation MS$398,999 President $52,622 $63,472 2023
Dunbar Coalition Inc AZ$354,948 Executive Director $18,462 $19,229 2023
Sheboygan Athletic Club Inc WI$350,243 Director $599 $658 2024
Spring Grove Regional Parks And PA$421,602 Executive Director $64,730 $67,903 2024
Eagle Rock Community Cultural CA$426,841 Executive Director $106,627 $99,714 2023
Union Arena Inc VT$428,012 Executive Director $45,560 $46,995 2025
Ramona Parks & Recreation Assn Inc CA$328,134 President $18,790 $18,292 2022
Northfield Union Of Youth MN$326,613 Executive Director $33,689 $36,051 2023
Sioux Falls Sports Authority SD$433,742 Executive Director $29,319 $35,043 2023
East Springfield Community Center IL$434,283 President $53,000 $56,430 2023
Sports For Youth WA$437,850 Vice President $66,000 $63,994 2023
Bulldogs Sports Complex Inc NY$440,903 Executive Dir. $81,579 $79,835 2023
Reclaiming Our Children And Community Project Inc MD$447,908 Chair $27,000 $26,553 2024
Nasson Center Redevelopment Inc ME$450,411 Executive Director $47,361 $51,361 2023
Pine Hill Community Center Ltd NY$307,367 Executive Director $48,802 $47,759 2023
Crawford County Recreation Center IL$454,008 Executive Director (Current) $61,159 $63,248 2024
Chelan Teen Center WA$303,518 Executive Dir. $67,500 $63,571 2024
Chappaquiddick Community Center MA$294,454 Executive Director/director $46,810 $44,248 2024
Richland Area Community Center MI$290,350 Executive Di $79,228 $88,564 2023
Cape Lookout Foundation Inc NC$290,100 Executive Director $40,000 $43,476 2024
Santa Barbara House Of Hustle CA$283,416 President $5,900 $5,517 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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 default97th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted92nd

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 (Robert Lambert) 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 37 similarly situated organizations (Same NTEE sector (N31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $172,632 is reasonable (approximately the 97th 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.