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PeerBasis
Compensation Comparability Determination

The Lower Niagara River Region Chamber

Executive Director / CEO

EIN 202289969
NY · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Pauly, Executive Director / CEO ($82,458) against every comparable organization that fit the selection criteria — 449 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Pauly — reported title “PAST PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

449 organizations qualified on sector, size, and geography 449 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $309,341 $82,458
$14,65810th
$42,26725th
$70,472Median
$99,53975th
$138,18590th
$82,458This org · 62nd
p10$14,658
p25$42,267
p50$70,472
p75$99,539
p90$138,185
$82,458

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 NY 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
Next Generation In Trucking Association KY$223,098 President $141,413 $173,099 2023
Nw High Performance OR$222,514 Executive Dir. $134,514 $142,323 2023
Veterinary Specialty Practice Alliance Inc OH$223,460 Executive Director $62,400 $73,140 2024
Blair Chiropractic Membership AL$223,589 Executive Director $66,824 $79,892 2024
Icti C A R E Foundation Inc NY$223,734 Bookkeeper $132,215 $132,215 2024
Rogue Valley Vintners OR$222,028 Executive Director $80,500 $85,174 2023
Creative Enterprise Zone MN$223,848 Executive Di $91,528 $100,085 2024
Western Medical Center CA$223,931 Chief Of Staff $60,000 $59,029 2023
Bedford Chamber Of Commerce Inc VA$221,895 President $55,108 $60,624 2023
Real Estate Association Of Puget Sound WA$221,839 Chairman $70,900 $72,322 2023
Welding Research Council Inc OH$224,007 Secretary $25,000 $30,168 2023
Georgia Head Start Association Inc GA$221,542 Executive Director $67,371 $74,965 2024
Denver Petroleum Club Inc CO$224,516 Executive Director $90,000 $95,503 2024
Nevada Petroleum Marketers & UT$224,761 State Execut $80,285 $90,933 2024
United Vegetable Growers Cooperative CA$225,143 Ceo $250,000 $238,899 2024
Missouri State Assessors Association MO$220,614 Secretary $300 $352 2024
Greater Fairbanks Board Of Realtors AK$220,348 Executive Di $85,522 $90,483 2024
Adams County Chamber Of Commerce Inc WI$220,256 Executive Director $50,000 $57,787 2024
Order Of The Engineer Inc AZ$225,594 Executive Director $73,650 $78,385 2024
Lamoille Economic Development Corp VT$225,726 Executive Director $95,000 $103,090 2025
Ark Residential Assisted Living Asn AR$220,069 Executive Director $132,600 $169,818 2023
Downtown Moorhead Inc MN$219,938 President/ceo $170,346 $186,273 2024
Shelby County Economic Development Board Inc MO$219,838 Employee $129,386 $156,135 2023
North Carolina Motorsports NC$226,226 Executive Di $60,000 $68,608 2024
German American Business Assoc Of Calif CA$226,244 Executive Director $48,692 $46,530 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default62nd
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted58th

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 (Jennifer Pauly) 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 449 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,458 is reasonable (approximately the 62nd 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.