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PeerBasis
Compensation Comparability Determination

Needham Youth Basketball League Inc

Executive Director / CEO

EIN 882469774
MA · NTEE N62
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lauren Fryberger, Executive Director / CEO ($11,000) against every comparable organization that fit the selection criteria — 263 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

263 organizations qualified on sector, size, and geography 263 within the band form the benchmarked peer set.

Distribution of comparable compensation

$143 total compensation of comparable organizations → $366,946 $11,000
$2,25410th
$5,76925th
$17,695Median
$37,76175th
$59,32790th
$11,000This org · 37th
p10$2,254
p25$5,769
p50$17,695
p75$37,761
p90$59,327
$11,000

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 MA 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
Equine Assisted Development MI$118,444 Executive Director $40,673 $46,718 2023
Recreation Center Committee IA$118,835 Director $22,200 $26,274 2024
Nelson Armes Post 601 Home Association PA$117,030 Manager $9,480 $10,520 2023
Morris County Youth Soccer Association NJ$120,204 President $14,420 $13,916 2024
Chippewa Falls Area Senior Center Inc WI$120,341 Executive Director $45,036 $52,340 2023
Northeast Kingdom Snowblasters Inc VT$120,676 Director $1,994 $2,170 2024
National Wood Carvers Assn Inc OH$120,690 Editor $44,352 $50,776 2024
Camp Kids Are Kids Chicago IL$121,024 Director $30,000 $31,879 2024
Memphis Bears Inc Police Activities League TN$121,245 Chief Executive Officer $12,750 $14,486 2024
Competitive Wake Surf Assoc Inc VA$115,266 President $31,200 $33,524 2023
The Farmington Community Assoc NC$115,222 Executive Director $22,320 $24,929 2024
Dr Charles Van Der Horst Water Safety Initiative NC$121,667 Program Director $14,877 $16,615 2024
Wilson Junior Soccer Club PA$115,078 Registrar $5,000 $5,549 2023
Linneus Sno Sports Inc ME$121,760 Treasurer $1,200 $1,299 2024
Sand Springs Recreational Center MA$121,982 Executive Director $17,308 $17,308 2023
Greater Tampa Bowling Associat FL$114,727 President $1,500 $1,483 2025
Christian Youth Fellowship Inc CT$114,726 President $46,800 $48,831 2023
Providence Martial Arts Inc RI$122,087 President $23,400 $24,253 2024
Camp Caleb Christian Association Inc KY$114,624 Director/ Key Employee(jan-aug) $22,012 $26,317 2023
Heart Shot Ministry Inc IA$114,229 Ceo $27,927 $34,028 2023
North Liberty Youth Baseball & Softball IA$122,591 $48,000 $56,809 2024
Umar Boxing Program Inc MD$122,717 President & Treasurer $28,080 $28,375 2024
Crescent Athletics Inc NY$122,820 Executive Dir. $57,138 $57,457 2023
The Dipsea Race Foundation CA$113,824 Executive Dir. $17,000 $15,867 2024
Riddlewood Swim Club PA$123,046 Board Member $3,245 $3,498 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default37th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted36th

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 (Lauren Fryberger) 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 263 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,000 is reasonable (approximately the 37th 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.