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PeerBasis
Compensation Comparability Determination

Tama Toledo Area Chamber Of Commerc

Executive Director / CEO

EIN 421497199
IA · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marlys Upah, Executive Director / CEO ($17,956) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Marlys Upah — reported title “SECRETARY/CO”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$946 total compensation of comparable organizations → $190,294 $17,956
$7,60710th
$15,26425th
$27,802Median
$48,05975th
$76,63290th
$17,956This org · 34th
p10$7,607
p25$15,264
p50$27,802
p75$48,059
p90$76,632
$17,956

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 IA 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
Quad City Association Of Finishing IA$64,036 Executive Director $37,724 $38,838 2023
Seaside Downtown Development Association OR$62,351 Executive Director $46,344 $39,306 2024
Ketchikan Charr Inc AK$61,418 President $8,700 $7,596 2024
Mifflinburg Heritage & Revitalization Assoc Inc PA$60,502 Executive Director $16,800 $15,301 2024
Professional Medical Staff Memorial Hospital Of Gardena CA$60,466 Chief Executive Officer $1,200 $946 2024
Temple Business League TX$60,300 Executive Director $18,000 $16,444 2024
Salina Community Economic Development KS$58,841 Executive Director $174,052 $171,731 2024
Whitetail Deer Farmers Of Ohio Inc OH$72,034 Executive Director $36,000 $35,852 2023
International Forum On Ansi-41 Standards Technology MD$72,158 Secretariat $96,000 $81,969 2024
Ste Genevieve Chamber Of Commerce MO$56,211 Exec Directo $59,169 $55,760 2025
Aerox NC$73,124 President & Director $195,867 $190,294 2023
Certification Institute AR$73,200 President $12,828 $13,169 2024
Parking Industry Institute DC$73,664 Secretary/treasurer/exec Dir $41,845 $32,672 2025
American Ismaili Chamber Of Commerc TX$54,118 Assistant Di $95,000 $89,354 2023
International Heavy Haul VA$54,091 Ceo $23,550 $20,767 2024
Greater Haines Chamber Of Commerce AK$54,003 Executive Director $29,812 $27,898 2022
Indiana Pawnbrokers Assocation Inc IN$74,862 Executive Director $21,000 $20,823 2023
Memphis & Shelby Co Vet Med Assn Inc TN$74,916 Executive Director $24,000 $23,040 2024
Virginia Society Of Professional VA$52,347 Cfo $16,500 $14,550 2024
Southwest Veterans Chamber Of Commerce AZ$76,695 Executive Dir. $26,791 $23,532 2024
The Hispanic Chamber Of Commerce Of Grand Prairie TX$77,773 President $7,000 $6,395 2024
La Paz Economic Development Corp AZ$78,013 President $75,000 $64,178 2025
Montgomery Area Chamber Of Commerce TX$79,463 Executive Dir. $57,750 $54,318 2023
Northwestern Showmen's Club OR$79,706 Secretary $9,000 $7,633 2024
Lower Santa Cruz River Allianceinc AZ$80,000 President Ce $52,500 $47,475 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default34th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted34th

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 (Marlys Upah) 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 44 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,956 is reasonable (approximately the 34th 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.