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PeerBasis
Compensation Comparability Determination

Lakes Region Tennis Association

Executive Director / CEO

EIN 462774258
NH · NTEE N60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dawn Dragon, Executive Director / CEO ($48,807) against every comparable organization that fit the selection criteria — 173 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Dawn Dragon — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

173 organizations qualified on sector, size, and geography 173 within the band form the benchmarked peer set.

Distribution of comparable compensation

$148 total compensation of comparable organizations → $157,004 $48,807
$3,39110th
$9,66925th
$25,318Median
$51,06475th
$71,74690th
$48,807This org · 73rd
p10$3,391
p25$9,669
p50$25,318
p75$51,064
p90$71,746
$48,807

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
Pittsford Community Lacrosse Inc NY$245,725 Board Member $6,500 $6,020 2025
Turlock Crush Volleyball Club CA$245,417 President $10,303 $9,635 2023
Charleston Moves SC$246,828 Executive Di $95,841 $108,284 2023
Santa Fe Storm Volleyball Club NM$248,271 Director $16,168 $18,833 2023
Alexandria Titans Volleyball Club VA$242,999 Manager $21,500 $21,837 2024
Rockford Bmx Club Inc IL$242,730 Secretary $11,581 $11,977 2024
Nevada Golden Spikes Baseball NV$249,176 President $1,500 $1,582 2024
Liberty Elite Volleyball Club MD$249,299 President $10,000 $9,834 2024
College Grove Recreation Association Dba College Grove Athletics TN$242,059 Director $1,250 $1,423 2023
Maine Ultimate Inc ME$241,811 Director $20,000 $21,067 2024
Maywood Youth Athletic Association Inc NJ$240,944 Advisor $250 $229 2025
Northern Nevada Aquatics Corp NV$240,599 Director / Head Coach $42,000 $44,286 2024
The Alexandria Volleyball Club MN$240,315 Director $750 $760 2025
Indiana Youth Rugby Foundation Inc IN$239,619 Executive Dir. $56,587 $64,627 2023
U S A Stars PA$252,181 Secretary/tumbling Director $4,020 $4,217 2024
High Desert Devo Inc CO$253,184 Executive Director $29,456 $29,711 2024
Capital Ice Volleyball Club WA$253,501 President $4,500 $4,238 2024
Johnston Volleyball Club Inc IA$238,107 Director $13,160 $14,767 2025
Tualatin Hills Water Polo Club Inc OR$253,791 President $36,000 $36,206 2023
Northeast United Soccer Club MN$237,766 Executive Director $1,000 $1,039 2024
Dive Lab CA$237,642 Director And Cfo $5,775 $5,245 2024
Arrows Athletics Inc FL$237,150 President $19,462 $19,233 2024
Littleton Youth Sports CO$235,485 President $28,008 $28,250 2024
Lone Star Collegiate Lacrosse Alliance TX$257,153 Commissioner $6,000 $6,314 2024
Race Cats UT$258,074 President $44,600 $48,017 2024

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 default73rd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted73rd

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 (Dawn Dragon) 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 173 similarly situated organizations (Same NTEE sector (N60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,807 is reasonable (approximately the 73rd 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.