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PeerBasis
Compensation Comparability Determination

The Wow Center Inc

Executive Director / CEO

EIN 862972189
NJ · NTEE S81
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melissa Padin, Executive Director / CEO ($53,864) against every comparable organization that fit the selection criteria — 1777 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

1,777 organizations qualified on sector, size, and geography 1,777 within the band form the benchmarked peer set.

Distribution of comparable compensation

$226 total compensation of comparable organizations → $730,730 $53,864
$19,93810th
$51,05125th
$83,262Median
$116,70675th
$162,28390th
$53,864This org · 27th
p10$19,938
p25$51,051
p50$83,262
p75$116,706
p90$162,283
$53,864

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 NJ 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
Conference On Asian Pacific American Leadership DC$401,759 Managing Director $86,744 $85,257 2023
The Villages Community Development Corp MI$401,574 Executive Director $73,034 $82,009 2024
Hartselle Area Chamber Of Commerce AL$401,838 President & Ceo $42,772 $51,754 2023
Economic Development Council TX$401,483 Executive Di $243,933 $265,455 2024
Fp2 Inc IL$401,909 Executive Director $80,000 $85,562 2024
Whitestone Community Association AK$402,005 Secretary $13,824 $14,378 2024
Amani Foundation Inc TN$401,314 President $18,000 $20,584 2024
Stuart Main Street Assoc Inc FL$401,086 Executive Director $66,090 $67,543 2024
The Montgomery Institute MS$402,323 President $52,000 $63,005 2024
Holy Ghost Association Inc MA$402,345 Asst Treasurer $18,221 $18,339 2023
San Diego Military Advisory Council CA$402,363 President & Ceo $100,000 $96,714 2023
Historic Hillsboro Downtown Partnership OR$402,408 Executive Director $44,219 $43,522 2025
Princeton Business Partnership NJ$402,438 Executive Director $116,642 $113,296 2024
Kodiak Archipelago Leadership Institute AK$400,877 Executive Director $100,059 $104,069 2024
Industry Council For Emergency Response DC$402,605 Executive Director $223,321 $219,491 2023
Pikes Peak Outdoor Recreation Alliance CO$402,621 Executive Director $62,141 $66,737 2023
Wenatchee Downtown Association WA$402,652 Executive Director $83,932 $81,749 2024
Vernon Economic Development WI$402,740 Executive Director $88,080 $100,072 2024
Charlotte Community Toolbank Inc NC$400,636 Executive Dir. $84,975 $98,340 2023
Boise Farmers Market Inc ID$402,996 Executive Director $81,650 $94,492 2024
Waukesha County Center For Growth Inc WI$400,269 Executive Director $174,758 $198,551 2024
Ripley County Caring Community MO$403,145 Executive Di $50,715 $58,436 2024
Hamilton Partnership For Paterson Inc NJ$403,168 Former Exec Dir $72,000 $69,934 2024
Utility Contractors Association Of OR$403,221 Executive Director $89,400 $90,318 2024
Volunteer Center Of Cedar Valley IA$403,233 Executive Director $87,185 $103,852 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ cost of living and 2023 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 NJ 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 default27th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted19th

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 (Melissa Padin) 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 1777 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,864 is reasonable (approximately the 27th 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.