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PeerBasis
Compensation Comparability Determination

Naiop - Wisconsin Chapter Inc

Executive Director / CEO

EIN 200339736
WI · NTEE S40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Villa, Executive Director / CEO ($177,418) against every comparable organization that fit the selection criteria — 89 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

Benchmarked executive: James Villa — reported title “EXEC. DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

89 organizations qualified on sector, size, and geography 89 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19,174 total compensation of comparable organizations → $306,235 $177,418
$40,40710th
$64,87425th
$89,581Median
$139,24475th
$198,21490th
$177,418This org · 85th
p10$40,407
p25$64,874
p50$89,581
p75$139,244
p90$198,214
$177,418

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 WI 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
Professional Remodeling Organization Of Metro Dc Inc VA$416,132 Executive Director $110,000 $104,702 2023
Pennsyvania Private Equity Network PA$408,392 Executive Director $122,296 $116,777 2024
Sona Songwriters Of North America CA$406,348 Trustee $78,462 $64,874 2024
Lake Champlain Opportunity Fund Inc VT$418,978 President $26,127 $25,180 2024
Positively Groundfish CA$420,000 Executive Director $122,003 $103,854 2023
Texas Coalition For Affordable Ins Solutions TX$420,000 Executive Director $201,178 $198,383 2023
R Street Sacramento Partnership CA$420,086 Administrator $52,920 $43,755 2024
Shelby County Tourism & Visitors' IN$422,361 Executive Di $62,875 $63,489 2024
Business Network Of Emergency Resources NY$427,009 President / Ceo $90,000 $77,872 2024
Battle Creek Area Assoc Of Realtors MI$427,595 Ceo $76,351 $77,688 2023
Tech Serve International Inc AR$428,555 President $92,928 $100,018 2024
Queen City Angels OH$395,808 Executive Director $180,560 $183,117 2024
Indo Am Chamber Of Commerce Of Greater Dallas TX$434,330 Executive Director $115,000 $110,149 2024
Routt County Economic Development CO$436,373 Executive Dir. $99,225 $91,103 2024
Greater Leimert Park Village & Crenshaw CA$437,333 Executive Dir. $60,000 $51,074 2023
German American Business Council Inc DC$438,038 President/ceo $354,000 $306,235 2023
Wyoming Capital Access WY$440,118 President $66,375 $68,056 2024
Mississippi Gaming & Hospitality As MS$382,314 Executive Director $160,417 $176,127 2023
Commuter Rail Coalition VA$443,067 Ceo $200,000 $198,172 2022
Business Leadership Council IL$445,387 Executive Director $94,792 $91,869 2023
Aec Unites DC$375,265 Executive Director $114,357 $98,927 2023
Chelsea Area Chamber Of Commerce MI$372,034 Executive Di $72,870 $72,019 2024
Hawaii Masons And Plasterers Union HI$370,416 Executive Director $180,031 $154,336 2024
Oregon Veterinary Medical Association OR$454,880 Ex Dir/treasure $89,977 $82,372 2023
Ohio Alliance Of Ymca's OH$369,773 Chief Executive Officer $223,730 $233,600 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default85th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted81st

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 (James Villa) 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 89 similarly situated organizations (Same NTEE sector (S40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $177,418 is reasonable (approximately the 85th 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.