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PeerBasis
Compensation Comparability Determination

Keene Serenity Center Inc

Executive Director / CEO

EIN 463123664
NH · NTEE F22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sam Lake, Executive Director / CEO ($63,888) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sam Lake — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,887 total compensation of comparable organizations → $312,992 $63,888
$17,51710th
$29,51625th
$68,841Median
$88,06175th
$109,29490th
$63,888This org · 48th
p10$17,517
p25$29,516
p50$68,841
p75$88,061
p90$109,294
$63,888

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
Solus Christus Inc NC$422,724 Executive Di $62,000 $69,379 2024
Addict Ii Athlete UT$418,827 Director And Officer $80,288 $88,993 2024
Sarasota Addiction Recovery Assistance Inc FL$428,021 President $42,000 $43,993 2023
Be The Bush Ministries TN$430,427 Executive Director $43,600 $49,633 2024
Alcoholics Anonymous Cleveland Dist OH$411,140 Secretary/tr $72,200 $85,264 2023
Treatment Communities Of America DC$408,833 Executive Di $137,500 $130,675 2024
Victory Family Outreach Ministries TX$407,627 Trustee $24,339 $27,146 2023
Will Work For Recovery MN$436,741 President $116,981 $128,881 2023
Indian Neighborhood Club On MN$403,878 Executive Dir. $94,996 $101,657 2024
Acacia Counseling Inc CO$451,559 President $57,595 $59,810 2024
A Place Of Restoration LA$456,923 Director $59,085 $70,460 2024
Northwest Network Btlg Survivors Abuse0 WA$457,014 Executive Dir. $322,801 $312,992 2024
Turning Point Recovery Residence TN$382,694 Secretary $60,700 $71,141 2023
The Etheridge Foundation CA$463,479 Executive Director $96,500 $90,244 2024
Darp Inc OK$468,439 President $80,600 $93,639 2025
Liberation Institute HI$468,990 Clincial Director $41,215 $39,963 2024
Aaron B Lackey Ministries GA$470,460 President $26,000 $29,149 2023
Grants Pass Sobering Center Inc OR$370,463 Executive Director $17,105 $17,711 2023
Alano Club Of Kent County MI$363,081 Executive Di $70,850 $79,199 2024
Kanawha Valley Fellowship Home Inc WV$480,927 Executive Director $58,738 $70,911 2023
Reaching Everyone In Distress Foundation Inc OH$361,388 Board Member $5,000 $5,735 2024
Simple Promise Farms TX$360,356 Executive Dir. $35,000 $37,917 2024
Turning Point Evaluation Inc IA$483,893 Member $93,575 $110,962 2024
Greater Nashua Council On Alcoholism NH$356,438 President & Ceo (End 10/2022) $34,771 $35,798 2023
The Women's Shelter SC$356,124 Executive Di $66,265 $74,868 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 2024 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 default48th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted44th

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 (Sam Lake) 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 66 similarly situated organizations (Same NTEE sector (F22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,888 is reasonable (approximately the 48th 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.