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PeerBasis
Compensation Comparability Determination

Littleton Business Chamber Inc

Executive Director / CEO

EIN 821471393
CO · NTEE S41
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kori Luddock, Executive Director / CEO ($84,211) against every comparable organization that fit the selection criteria — 490 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

490 organizations qualified on sector, size, and geography 490 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $454,586 $84,211
$17,13210th
$45,51925th
$73,840Median
$105,62975th
$144,73290th
$84,211This org · 61st
p10$17,132
p25$45,519
p50$73,840
p75$105,629
p90$144,732
$84,211

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 CO 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
Rexburg Chamber Of Commerce ID$250,476 Ceo $40,000 $45,550 2024
City Of Linden District Management Corp NJ$250,340 Office Manager $42,000 $39,107 2025
Alamo Angels TX$250,232 Executive Director $16,360 $18,036 2023
Minnesota County Engineers Assoc MN$250,176 President $1,200 $1,270 2024
Spanish Fork Area Chamber Of Commer UT$250,046 President - Ceo $52,816 $57,865 2024
Washington Brewers Guild WA$250,879 Executive Director $87,265 $86,106 2023
State Business Executives VA$250,000 President & Ceo $121,500 $125,582 2024
Heights In Progress Inc NJ$250,926 President $32,100 $30,680 2024
Midwestern Ohio Association Of Real OH$249,693 Executive Di $60,124 $68,169 2024
Cuyahoga County Mayors And City Managers Association OH$251,263 Executive Director $73,132 $82,917 2024
Arlington Chamber Of Commerce TN$249,497 Executive Director $68,835 $75,458 2025
Northern Cincinnati Chamber Of Commerce OH$249,242 Former Chamber President $72,500 $84,628 2023
Utah Tech Leads Association UT$251,663 President & Ceo $113,750 $133,567 2022
Retail Grocers Association Of KS$248,888 President/ceo $35,751 $41,345 2024
Cape Girardeau County Board Of Realtors MO$252,056 Executive Dir. $56,395 $63,941 2024
Barnesville Chamber Of Commerce OH$248,591 Director $35,318 $40,043 2024
Phcc Educational Foundation CA$252,617 Ceo $13,059 $12,427 2023
Central Missouri Building Industries Asn MO$252,712 Executive Dir. $51,262 $59,838 2023
Fairfield Chamber Of Commerce Inc CT$252,976 President $97,415 $97,774 2024
Northshore Business Council LA$247,732 Executive Director (1/1 - 7/31) $34,335 $40,472 2024
National Association Of Wine Retailers CA$247,521 Executive Director $79,175 $73,186 2024
Altoona Area Chamber Of Commerce IA$247,484 Executive Vp $68,315 $82,438 2023
Medical Staff Of Doctors Medical Center CA$247,482 Chief Of Staff $48,000 $45,680 2023
Aspen Sister Cities Program Inc CO$253,571 President $800 $821 2024
Agencies For Children's Therapy Services NY$253,650 Executive Director $56,000 $55,770 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO cost of living and 2025 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 CO 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 default61st
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted58th

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 (Kori Luddock) 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 490 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $84,211 is reasonable (approximately the 61st 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.