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PeerBasis
Compensation Comparability Determination

Maple River Chamber Of Commerce Inc

Executive Director / CEO

EIN 411855221
MN · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cailea Martin, Executive Director / CEO ($2,216) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$268 total compensation of comparable organizations → $182,966 $2,216
$8,42910th
$15,03625th
$19,764Median
$30,28075th
$82,82690th
$2,216This org · 9th
p10$8,429
p25$15,036
p50$19,764
p75$30,280
p90$82,826
$2,216

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 MN 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
John G Watson Foundation CA$11,844 President $30,000 $26,991 2023
Evansville Sports Corporation IN$11,593 Member-at-large $26,061 $27,813 2024
Isles Community Enterprises Corp NJ$11,257 Managing Director $18,711 $16,907 2024
Liberation Park Market Hall CA$11,121 Treasurer, Board Member $30,000 $26,991 2023
Sdbtc Family Housing Corp Three CA$10,985 Ceo $9,060 $8,152 2023
Nhs Ii Properties Llc PA$12,920 President/ceo $55,952 $58,137 2023
Monterra Community Fund CA$10,510 President $37,472 $32,746 2024
Hoyt Lakes Chamber Of Commerce MN$10,304 Gambling Manager $14,808 $14,426 2025
Cmh Ii Holding Co MD$13,483 Ceo - Retired 2/23 $187,831 $182,966 2023
Bbc Community Development Corporation SC$10,000 Treasurer $18,720 $19,764 2024
Opportunities Ventures Inc VT$13,901 President & Ceo $14,195 $14,886 2023
Northwest Minnesota Community Impact MN$9,202 President $9,537 $9,537 2024
Petpals Of Southern New Jersey Inc NJ$14,302 Executive Director $20,800 $19,349 2023
Mineral County Economic MT$14,389 Director $24,419 $27,425 2023
Winchester Economic Development Corp NH$14,675 Executive Director $15,864 $15,263 2023
The National Association Of Spine IL$14,727 Executive Director $21,964 $21,853 2024
Digital Enterprise Society OH$8,595 Operations Manager $107,153 $114,857 2024
Buckman Trailblazers Snowmobile Club Inc MN$8,279 President $450 $450 2024
Downtown Dallas Inc Foundation TX$7,888 President & Ceo $44,383 $44,931 2024
American Dairy Association Of Alabama GA$16,995 Vice President $263 $268 2024
American Board Of Sleep Medicine IL$17,021 Executive Director $89,450 $88,998 2024
The Texas Society Of Acofp TX$17,031 Executive Director $15,000 $15,185 2024
Bbb Center For Ethics OH$17,494 Secretary $16,565 $17,756 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted9th

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 (Cailea Martin) 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 23 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,216 is reasonable (approximately the 9th 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.