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PeerBasis
Compensation Comparability Determination

Newburg Community Club

Executive Director / CEO

EIN 450378702
ND · NTEE S20
FY ending 2025-04-30
June 9, 2026

This analysis benchmarks the total compensation of Scott Martin, Executive Director / CEO ($5,800) against every comparable organization that fit the selection criteria — 97 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Scott Martin — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

97 organizations qualified on sector, size, and geography 97 within the band form the benchmarked peer set.

Distribution of comparable compensation

$469 total compensation of comparable organizations → $145,904 $5,800
$5,96910th
$23,59225th
$46,212Median
$66,95475th
$84,84390th
$5,800This org · 10th
p10$5,969
p25$23,592
p50$46,212
p75$66,954
p90$84,843
$5,800

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 ND 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
Greater Palm River Point Community Development Corporation FL$128,346 Executive Director $76,000 $66,780 2024
Genesis Group Vision To Reality Inc NY$128,700 President/ceo $92,857 $76,460 2025
Mountaineer Hbpa Benevolent Trust WV$127,040 Trust Administrator $20,533 $20,794 2024
El Dorado Main Street Inc KS$124,748 Executive Director $35,000 $35,367 2024
Summit Impact CA$124,138 Executive Di $175,464 $145,904 2023
Community En Accion TX$133,058 Executive Director $102,500 $95,903 2024
West Broadway Neighborhood Association RI$133,281 Executive Director $45,619 $40,915 2024
Egleston Square Main Street Inc MA$133,546 Executive Director $56,435 $46,212 2025
Murray Main Street Program Inc KY$134,398 Executive Director $47,187 $47,418 2024
East Peoria Community Foundation Nfp IL$135,030 Administrative Assistant $1,800 $1,704 2023
Grow Grand Island Inc NE$135,084 Chair Person $30,000 $30,181 2024
Hustle Winston-salem NC$120,434 Executive Director $33,333 $33,167 2023
Main Street Fairmont Inc WV$136,324 Executive Di $1,875 $1,955 2023
Bexley Area Chamber Of Commerce OH$119,719 Executive Di $47,539 $47,096 2024
Tourism-recreation Investment Partnership Of David NC$119,621 Executive Director $79,166 $74,539 2025
Thrive On Network Inc NY$139,340 Founder + Executive Director $81,500 $73,826 2022
Northwest Ottawa Chamber Foundation MI$139,424 President $4,042 $3,802 2025
Main Street Searcy Inc AR$139,692 Executive Direc $51,879 $54,545 2024
Friends Of Residential Treasuresla CA$140,465 Executive Director $17,500 $14,134 2024
Theclevelandobserver OH$115,375 Vice President $700 $714 2023
Motivated Young Scholars PA$114,532 Youth And Family Services $12,000 $11,194 2024
Worldnets Synergy Foundation I PR$143,000 Executive Dire $86,058 $88,335 2024
Central Florida Utility & Transport Contractors Association Inc FL$144,559 Executive Director $37,700 $33,126 2024
Lakewood Seward Park Community WA$111,789 Executive Dire $20,017 $17,258 2023
Christmas In April St Marys County MD$109,551 Executive Director $54,750 $46,643 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default10th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted9th

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 (Scott Martin) 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 97 similarly situated organizations (Same NTEE sector (S20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,800 is reasonable (approximately the 10th 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.