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PeerBasis
Compensation Comparability Determination

Lot 2540 Incorporated

Executive Director / CEO

EIN 452387075
NC · NTEE T30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Martin Roberts, Executive Director / CEO ($67,287) against every comparable organization that fit the selection criteria — 225 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

225 organizations qualified on sector, size, and geography 225 within the band form the benchmarked peer set.

Distribution of comparable compensation

$728 total compensation of comparable organizations → $319,773 $67,287
$11,54310th
$23,67825th
$47,439Median
$76,23175th
$107,57990th
$67,287This org · 67th
p10$11,543
p25$23,678
p50$47,439
p75$76,231
p90$107,579
$67,287

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 NC 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
Hope Match NC$379,888 Executive Director $56,271 $53,248 2025
Hearts Of Gold Inc NY$376,784 Ceo $179,430 $152,416 2024
We Love Buford Highway Inc GA$380,577 Executive Director $72,458 $68,487 2024
Family Promise Of Clear Creek TX$375,801 Executive Dir. $82,364 $77,450 2024
Gsbc Community Development Corp AL$375,728 Executive Director $13,000 $15,283 2021
Theater Collaborative Of South Jersey NJ$375,641 Executive Director $18,027 $15,130 2024
Endure Athletics Foundation Inc TN$382,804 Executive Director $52,056 $51,438 2024
Much Ministries Inc GA$382,972 Executive Director - See S $103,360 $100,581 2023
Dj Foundation Inc SC$384,636 Secretary, Director $20,000 $20,193 2023
House Of Help City Of Hope Inc DC$385,223 Exec Director $67,820 $55,945 2024
Family Arts Needlework Shop Inc AZ$371,557 Director $62,402 $54,961 2025
Georgia National Guard Family GA$370,846 Treasurer $48,360 $47,060 2023
Acorn Global Advance SC$370,432 Secretary $79,800 $80,571 2023
The Claddagh Fund Charities Inc MA$387,075 Executive Di $39,000 $33,918 2023
Cast Hope CA$387,121 Officer $82,500 $66,967 2024
Josephine County Foundation OR$368,624 Treasurer & Ed $3,000 $2,619 2024
Youth Business Alliance Inc CA$366,781 Executive Dir. $102,092 $82,871 2024
Michigan Statewide Independent Living Corporation MI$390,744 Executive Director $107,505 $104,310 2024
Hine Corporation ME$365,989 President $69,000 $64,949 2024
Wilkes County Community Partnership Inc GA$391,762 Executive Director $41,483 $39,210 2024
Http DC$394,172 Executive Director $98,654 $81,381 2024
Foundation For Community Empowerment TX$360,485 Treasurer $31,000 $29,151 2024
The Next Chapter Foundation Inc CO$396,464 President $66,904 $60,307 2024
Residential Properties Inc MD$360,000 President $12,277 $11,108 2023
Freedom From Hunger DC$359,267 Sub. Officer/ceo Grameen Fndt Usa $3,321 $2,820 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default67th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted47th

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 (Martin Roberts) 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 225 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,287 is reasonable (approximately the 67th 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.