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PeerBasis
Compensation Comparability Determination

The Boost Pad

Executive Director / CEO

EIN 843158649
NC · NTEE S43
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steven Lewis, Executive Director / CEO ($49,225) against every comparable organization that fit the selection criteria — 965 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Steven Lewis — reported title “CO-EXEC. DIR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

965 organizations qualified on sector, size, and geography 965 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $316,649 $49,225
$10,06010th
$24,41525th
$50,420Median
$74,34075th
$99,25790th
$49,225This org · 49th
p10$10,060
p25$24,415
p50$50,420
p75$74,340
p90$99,257
$49,225

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
West Plains Chamber Of Commerce WA$171,397 Executive Director $71,610 $62,049 2024
Sharon Community Development Corp PA$171,378 Executive Director $92,533 $89,306 2024
Columbia Valley Housing Association Dba WA$171,894 Executive Dir. $35,538 $31,703 2023
Main Street Corydon Ind Inc IN$171,895 Executive Director $56,846 $58,017 2024
Primecare Belmont Cragin Holding IL$172,050 Director $9,740 $9,541 2023
Downtown Hays Development Corporation KS$171,029 Executive Director $63,414 $68,261 2023
Greater Austin San Antonio Corridor TX$172,168 President $131,325 $127,137 2024
Main Street Fort Pierce Inc FL$172,200 Executive Di $107,307 $95,046 2025
Conference Of County Court Judges FL$170,256 Executive Se $45,000 $42,121 2023
Alton Forward IL$172,875 Executive Dir. (Thru Nov 2024) $125,685 $119,585 2024
Physicians Research Institute Inc MD$170,200 President $90,046 $81,474 2024
High Plains Community Development NE$170,051 Executive Di $54,326 $56,550 2024
Circular Philadelphia PA$173,164 Board Member $38,556 $38,311 2023
Delaware Community Development Corporati DE$169,911 Executive Director $76,287 $74,427 2023
Afrikana Corporation NY$173,239 Executive Dir. $12,000 $10,494 2024
Mosinee Area Chamber Of Commerce Inc WI$169,850 Executive Director $61,787 $64,295 2023
Gifford Workforce Ii Llc MA$173,448 President $11,821 $10,584 2023
Community Chest Of Cicero IL$173,650 Executive Di $27,000 $25,690 2024
Kaps Foundation OK$173,783 Tcf Cl Director $82,930 $88,377 2024
Delaware Food Industry Council DE$173,788 Executive Director $158,583 $150,279 2024
Bricker Price Block Restoration Corporation IA$169,197 Executive Director $63,423 $67,208 2024
Small Business Council Of America Inc GA$173,977 Secretary $9,000 $9,017 2023
Baltimore Avenue Redevelopment Corporation PA$174,500 President $80,418 $77,614 2024
Jasper County Neighbors United Inc SC$174,569 Executive Director $130,000 $127,872 2025
Delafield Chamber Of Commerce WI$168,405 Executive Director $68,261 $68,994 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 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 default49th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted39th

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 (Steven Lewis) 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 965 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,225 is reasonable (approximately the 49th 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.