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PeerBasis
Compensation Comparability Determination

Main Street Wooster Inc

Executive Director / CEO

EIN 341525787
OH · NTEE S30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shannon Waller, Executive Director / CEO ($85,321) against every comparable organization that fit the selection criteria — 169 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Shannon Waller — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

169 organizations qualified on sector, size, and geography 169 within the band form the benchmarked peer set.

Distribution of comparable compensation

$196 total compensation of comparable organizations → $230,381 $85,321
$13,57410th
$40,12125th
$71,632Median
$96,56075th
$129,67190th
$85,321This org · 64th
p10$13,574
p25$40,121
p50$71,632
p75$96,560
p90$129,671
$85,321

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 OH 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
The Florida Council Of 100 FL$337,750 President $50,964 $45,203 2024
Ohio Energy & Advanced Manufacturing OH$335,964 President $6,000 $6,000 2024
Ogunquit Chamber Of Commerce ME$335,876 Executive Di $90,500 $85,560 2024
Wyoming County Business Assistance NY$334,541 President/ceo $17,402 $15,285 2023
The Maryland Heights Convention & Visitors Bureau MO$334,098 Executive Director $115,915 $119,339 2023
Adams County Development Council WA$334,069 Executive Director $136,341 $118,654 2023
Downtown Annapolis Partnership Inc MD$332,581 Executive Director $80,000 $72,701 2023
Preble County Development Partnership OH$332,329 Executive Director $123,147 $123,147 2024
Dekalb County Economic Development IN$342,757 President/ce $93,947 $93,539 2024
Advance Minnesota MN$343,750 Board Member $38,500 $35,918 2024
Strawberry Mansion Community Development Corporation PA$344,040 Executive Director $75,000 $75,682 2022
Merchant Row Association Corporation DC$346,049 Former Executive Director $32,308 $26,768 2024
Monroe County Illinois Economic IL$350,348 Executive Dir. $69,879 $64,862 2024
Boulder Chamber Foundation CO$351,613 President & Ceo $18,609 $17,345 2023
Folsom Community Development Corporation CA$352,017 Ceo/president $115,040 $96,560 2023
Main Street Winter Haven Inc FL$352,397 President $70,063 $62,143 2024
Idea Foundry PA$353,744 Director & Ceo $208,810 $202,410 2023
Amplify Equity Inc NY$354,839 Executive Director $84,483 $72,078 2024
World Trade Center Utah Foundation UT$319,722 Ceo $13,093 $13,026 2023
Sullivan County Land Bank NY$319,120 Chair $10,602 $9,312 2023
Warren County Local Economic IN$318,950 Former Execu $90,908 $93,187 2023
Roosevelt Row Community Development Corporation AZ$318,652 Executive Director Until 3/21/24 $40,135 $36,443 2024
Harrisburg Economic Development SD$317,410 Executive Director $61,215 $65,670 2023
Conifer Area Chamber Of Commerce CO$316,512 Executive Dir. $58,000 $51,155 2025
Spokane Independent Metro WA$315,469 Executive Director $82,176 $69,464 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default64th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted55th

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 (Shannon Waller) 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 169 similarly situated organizations (Same NTEE sector (S30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,321 is reasonable (approximately the 64th 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.