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PeerBasis
Compensation Comparability Determination

Greater Elizabeth Chamber Of Commerce

Executive Director / CEO

EIN 223499687
NJ · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Costa, Executive Director / CEO ($137,376) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Jennifer Costa — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12,500 total compensation of comparable organizations → $206,127 $137,376
$28,79510th
$39,20925th
$72,068Median
$95,20375th
$132,09890th
$137,376This org · 93rd
p10$28,795
p25$39,209
p50$72,068
p75$95,203
p90$132,098
$137,376

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 NJ 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
Metropolitan Business And Citizens Association Inc NJ$360,677 Community Relations $125,000 $125,000 2024
Overlook Hospital Medical Staff NJ$364,457 President $70,000 $72,068 2023
The American Society For Experimental Neurotherapeutics Inc NJ$339,888 Executive Director $96,000 $96,000 2024
Partnership For Haddonfield Inc NJ$323,375 Executive Director $68,289 $68,289 2024
Kingdom Chamber Of Commerce Inc NJ$318,476 President $26,592 $26,592 2024
Hudson County Chamber Of Commerce NJ$310,558 President & Ceo $136,830 $136,830 2024
Greater Point Pleasant Beach Chamber Of Commerce NJ$304,290 Executive Director $73,300 $73,300 2024
Vineland Downtown Improvement District Management Corporation NJ$411,178 Executive Director $83,239 $83,239 2024
Medical Staff Of Newark Beth Israel NJ$421,376 President $12,500 $12,500 2024
Catholic Healthcare Partnership Of New Jersey NJ$279,899 President $206,127 $206,127 2024
Sheet Metal Contractors Assoc Of Central And Southern Nj NJ$268,411 Chapter Executive $41,207 $42,424 2023
Chamber Of Commerce Of Greater Vineland NJ$259,737 Executive Director $96,903 $94,405 2025
Heights In Progress Inc NJ$250,926 President $32,100 $32,100 2024
City Of Linden District Management Corp NJ$250,340 Office Manager $42,000 $40,917 2025
The Medical Staff Of Cooperman Barnabas NJ$522,820 President $37,500 $37,500 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default93rd
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted93rd

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 Costa) 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 15 similarly situated organizations (Same NTEE sector (S41) + NJ + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $137,376 is reasonable (approximately the 93rd 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.