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PeerBasis
Compensation Comparability Determination

Metropolitan Memphis Hotel &

Executive Director / CEO

EIN 810560711
TN · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Wayne Tabor, Executive Director / CEO ($165,000) against every comparable organization that fit the selection criteria — 464 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Wayne Tabor — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

464 organizations qualified on sector, size, and geography 464 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $403,997 $165,000
$13,69310th
$38,09825th
$61,452Median
$86,36075th
$123,42790th
$165,000This org · 97th
p10$13,693
p25$38,098
p50$61,452
p75$86,360
p90$123,427
$165,000

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 TN 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
Main Street Texarkana TX$229,139 Executive Dir. $60,320 $57,403 2024
Greater Blythewood Chamber Of Commerce SC$229,897 Admin Asst $17,058 $16,493 2025
Airport Gateway Business Association WI$228,260 Executive Dir. $105,325 $104,646 2024
Orange Chamber Of Commerce TX$227,908 President & Ceo $77,218 $73,484 2024
Secure Water Alliance CA$230,595 Executive Dir. $90,000 $76,118 2023
Advanced Media Workflow Assoc Inc WA$230,684 Executive Director $117,000 $99,655 2024
Development Partner Institute Inc IL$227,747 Executive Di $102,073 $95,468 2024
Algonquin-lake In The Hills Chamber Of Commerce Inc IL$231,049 Executive Director $29,077 $27,999 2023
Fine Chocolate Industry Association WA$227,361 Executive Dir. $56,667 $49,692 2023
New Mexico Independent Power Producers AZ$227,260 Director $182,733 $167,189 2024
The Minnesota Trappers Association MN$231,567 Magazine Editor $4,410 $4,268 2023
Shoreline Chamber Of Commerce CT$226,889 President $72,500 $64,670 2024
The Texas Cotton Association TX$231,903 Exec Vice Pres $63,000 $59,954 2024
Misquamicut Business Association RI$226,497 Executive Di $56,300 $51,358 2024
Cass County Visitors Bureau Inc IN$232,103 Former Direc $50,026 $50,189 2024
German American Business Assoc Of Calif CA$226,244 Executive Director $48,692 $40,000 2024
North Carolina Motorsports NC$226,226 Executive Di $60,000 $58,980 2024
Maine Grocers & Food Producers ME$232,273 Executive Di $101,142 $96,351 2024
Ccidc Inc CA$232,400 Executive Dir. $84,000 $69,005 2024
Desoto Chamber Of Commerce TX$232,518 Presidentceo $60,000 $58,785 2023
Lamoille Economic Development Corp VT$225,726 Executive Director $95,000 $88,623 2025
Main Street Altus Inc OK$232,739 Program Director $45,041 $45,967 2025
Order Of The Engineer Inc AZ$225,594 Executive Director $73,650 $67,385 2024
United Vegetable Growers Cooperative CA$225,143 Ceo $250,000 $205,373 2024
Nevada Petroleum Marketers & UT$224,761 State Execut $80,285 $78,172 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default97th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted94th

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 (Wayne Tabor) 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 464 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $165,000 is reasonable (approximately the 97th 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.