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PeerBasis
Compensation Comparability Determination

Superior Chamber Of Commerce

Executive Director / CEO

EIN 841481359
CO · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leslie Espinoza, Executive Director / CEO ($61,250) against every comparable organization that fit the selection criteria — 465 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Leslie Espinoza — reported title “Exec Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

465 organizations qualified on sector, size, and geography 465 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $442,868 $61,250
$15,01110th
$42,85425th
$68,925Median
$95,65175th
$138,05190th
$61,250This org · 42nd
p10$15,011
p25$42,854
p50$68,925
p75$95,651
p90$138,051
$61,250

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
Association Of Aai Professionals WA$234,468 President & Ceo $34,728 $32,426 2024
Ephraim Business Council Ltd WI$234,281 Administrato $56,000 $60,992 2024
Mississippi Energy Institute MS$235,000 President, Secretary, & Tr $84,000 $97,567 2024
Hemet San Jacinto Valley Chamber Of CA$235,344 Executive Dir. $68,577 $61,756 2024
Lakeshore Avenue Business Improvement CA$235,378 Co-director $14,356 $12,928 2024
Boulder Area Rental Housing Associa CO$235,863 Executive Di $142,521 $138,847 2025
Main Street Altus Inc OK$232,739 Program Director $45,041 $50,390 2025
Desoto Chamber Of Commerce TX$232,518 Presidentceo $60,000 $64,441 2023
North American Transit Alliance Inc MD$236,250 Executive Director $56,013 $54,613 2024
Ccidc Inc CA$232,400 Executive Dir. $84,000 $75,645 2024
Maine Grocers & Food Producers ME$232,273 Executive Di $101,142 $105,621 2024
Cass County Visitors Bureau Inc IN$232,103 Former Direc $50,026 $55,018 2024
Foundation For Strategic Sourcing Inc VA$236,820 Executive Dir. $46,669 $48,381 2023
The Texas Cotton Association TX$231,903 Exec Vice Pres $63,000 $65,722 2024
Greater Miami Shores Chamber Of Commerce Inc FL$237,014 Executive Director $77,184 $77,852 2023
The Minnesota Trappers Association MN$231,567 Magazine Editor $4,410 $4,678 2023
Professional Racers Owners IN$237,637 Secretary/tr $82,500 $90,732 2024
Algonquin-lake In The Hills Chamber Of Commerce Inc IL$231,049 Executive Director $29,077 $30,693 2023
Association Of College & University Printers Inc MI$237,893 Admin Director $41,154 $44,300 2024
Advanced Media Workflow Assoc Inc WA$230,684 Executive Director $117,000 $109,243 2024
Secure Water Alliance CA$230,595 Executive Dir. $90,000 $83,442 2023
Association Of Club Executives Inc OH$238,577 Executive Di $180,000 $198,824 2024
Greater Blythewood Chamber Of Commerce SC$229,897 Admin Asst $17,058 $18,080 2025
Metropolitan Memphis Hotel & TN$229,231 President $165,000 $180,876 2024
Main Street Texarkana TX$229,139 Executive Dir. $60,320 $62,926 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 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 default42nd
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted38th

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 (Leslie Espinoza) 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 465 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,250 is reasonable (approximately the 42nd 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.