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PeerBasis
Compensation Comparability Determination

Order Of St Michael

Executive Director / CEO

EIN 113414767
NY · NTEE X22
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Mangan, Executive Director / CEO ($16,491) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michael Mangan — reported title “PRES”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,002 total compensation of comparable organizations → $134,704 $16,491
$17,55810th
$35,97025th
$54,429Median
$86,98075th
$117,90790th
$16,491This org · 12th
p10$17,558
p25$35,970
p50$54,429
p75$86,980
p90$117,907
$16,491

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 NY 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
Canticle Inc CA$270,391 Executive Dir. $64,616 $63,571 2023
My Catholic Cause OH$269,562 President And Trustee $24,000 $28,131 2024
Portuguese Holy Ghost Society Inc CT$268,021 Vice Preside $10,428 $10,820 2024
Sqpn Inc Not Open For Public Insp GA$267,367 Ceo $109,350 $121,676 2024
Lay Mission Helpers Association CA$292,156 Executive Dir. $90,697 $89,230 2023
Carolina Catholic Athletic Association Inc NC$294,216 Program Manager $47,500 $54,315 2024
In Ipso CO$252,899 President $105,000 $114,711 2023
Visitation Auxiliary Inc AL$252,420 President $42,328 $52,100 2023
Pew Ministries Inc TN$248,610 President $115,800 $134,704 2024
Bethany House Of Prayer Inc MA$242,821 Executive Director $70,722 $72,407 2023
Lamp Ministries NY$315,153 President $43,160 $42,047 2025
Saint Benedict's Chapel Inc TX$318,375 Executive Director $50,000 $55,350 2024
Evangelium Institute Inc NE$323,336 Executive Director $97,335 $119,277 2023
Catholic Education Opportunities KY$325,341 Executive Di $75,000 $91,805 2023
St Sophia Religious Association PA$226,304 President $72,700 $80,231 2024
St Philip Neri House Inc NY$333,171 President $54,542 $54,542 2024
Hope For The New Evangelization Inc MN$218,678 Treasurer $33,784 $36,943 2024
Shadow On The Water Inc IN$339,012 President $100,000 $120,150 2023
Pace E Bene Inc OR$213,913 Executive Director $14,731 $15,139 2024
Confraternity Of Penitents IN$204,576 Council Member $6,000 $7,002 2024
Springs In The Desert PA$202,317 President/ Exec Director $32,300 $35,646 2024
Women's Ordination Conference DC$200,479 Executive Di $74,750 $74,735 2023
Theology Of The Body Cleveland OH$200,380 Executive Director $49,500 $58,020 2024
Christ Central Camp TX$196,921 Director/employee $45,750 $50,645 2024
Hilltop Children's House OH$193,746 President $27,475 $33,156 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default12th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted12th

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 (Michael Mangan) 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 34 similarly situated organizations (Same NTEE sector (X22), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,491 is reasonable (approximately the 12th 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.