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PeerBasis
Compensation Comparability Determination

Los Gatos Public Media Inc

Executive Director / CEO

EIN 274500692
CA · NTEE A32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melissa Toren, Executive Director / CEO ($106,704) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Melissa Toren — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,808 total compensation of comparable organizations → $140,776 $106,704
$56,45710th
$76,12625th
$93,302Median
$109,25775th
$124,59090th
$106,704This org · 74th
p10$56,457
p25$76,126
p50$93,302
p75$109,257
p90$124,590
$106,704

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 CA 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
Wpkn Incorporated CT$414,288 Technical Director $51,500 $55,920 2024
Pac 14 Inc MD$394,672 Executive Director $65,756 $69,358 2025
New Orleans Access Television Inc LA$389,938 Director Of Operations $60,918 $79,977 2023
Grand Valley Public Radio Company CO$429,153 Executive Di $37,523 $41,668 2024
Andover Community Access & Media MA$429,757 Executive Di $138,854 $140,776 2025
Vail Community Television Corporation CO$431,998 Executive Director $103,705 $115,160 2024
Orion Neighborhood Television Corporation MI$432,108 Executive Director $85,880 $102,655 2024
Pacifica Community Television Inc CA$379,493 Executive Dir. $122,400 $122,400 2024
Old Rochester Community Television MA$377,761 Executive Di $89,007 $92,627 2024
Sandwich Area Community Access MA$459,024 Executive Di $94,238 $100,967 2023
Berks Community Television PA$468,073 Executive Di $50,233 $56,517 2025
Nutmeg Public Access Television Inc CT$468,871 Executive Di $106,381 $115,511 2024
Whitewater Community IN$341,443 Executive Director $63,018 $74,978 2025
Concord Community Tv NH$339,601 Executive Di $64,116 $70,586 2023
Greater Newburyport Community Media Hub Inc MA$337,898 Executive Director $105,181 $112,692 2023
Wayland Community Access And Media Inc MA$335,416 Highly Compensated Employee $115,877 $124,151 2023
Davis Media Access CA$483,763 Executive Director $82,742 $80,609 2025
Behold The Lamb Ministries IL$331,541 President $30,000 $34,156 2024
Revere Community Media Center Inc MA$488,966 Executive Director $91,608 $98,149 2023
Itasca Community Television Inc MN$490,355 Executive Dir. $79,359 $93,493 2023
North Andover Community Access MA$491,273 Executive Di $99,709 $103,764 2024
Golden Valley Community CA$493,956 General Mana $69,123 $69,123 2024
Look Listen And Learn Tv WA$497,648 Executive Director $101,222 $104,950 2024
Westford Community Access MA$502,016 Executive Di $89,494 $93,133 2024
Foxboro Cable Access Inc MA$505,779 Executive Di $133,852 $139,295 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default74th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted74th

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 (Melissa Toren) 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 50 similarly situated organizations (Same NTEE sector (A32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $106,704 is reasonable (approximately the 74th 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.