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PeerBasis
Compensation Comparability Determination

Francesco Von Mendelssohn Fund Inc

Executive Director / CEO

EIN 223059283
PA · NTEE A190
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Philip Maneval, Executive Director / CEO ($16,104) against every comparable organization that fit the selection criteria — 281 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Philip Maneval — reported title “Assistant Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

281 organizations qualified on sector, size, and geography 281 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $447,006 $16,104
$3,48910th
$7,58525th
$18,499Median
$32,97175th
$50,85890th
$16,104This org · 45th
p10$3,489
p25$7,585
p50$18,499
p75$32,971
p90$50,858
$16,104

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 PA 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
Colorado Asian Culture And Education Network CO$60,378 Executive Director $79,264 $78,466 2023
Real Life Center For The Performing TX$60,433 President $9,456 $9,485 2024
Chenega Heritage Inc AK$60,338 President $2,000 $1,974 2023
Louholtz Upper Ohio Valley Hall Of OH$60,276 Board Member $45,100 $46,665 2025
The Creative Nonfiction Foundation PA$61,269 President $42,692 $42,692 2024
Motion Picture Hall Of Fame CA$59,521 Trustee $10,200 $10,224 2021
Sweet Grass County Museum Society MT$59,469 Curator $14,264 $15,418 2024
Vision Historic Preservation Founda TX$59,350 Treasurerdirector $9,167 $9,195 2024
Fluxus Haus Inc FL$61,506 Executive Director $35,000 $32,971 2024
The Sioux City Conservatory Of Music IA$61,517 Music Director Board Member $6,129 $6,928 2023
Lea County Museum Inc NM$61,724 Director $40,000 $43,142 2024
Reach Youth & Family Theatre IA$61,765 Executive Director $6,528 $7,379 2023
Reflections Of Manatee Inc FL$61,848 Executive Director $5,000 $4,850 2023
Centre Park Historic District Inc PA$61,927 Executive Direc $18,000 $18,000 2024
Mcduffie Museum Inc GA$58,877 Treasurer $1,065 $1,105 2023
Hawaii Japanese Center HI$61,982 President $24,700 $22,175 2024
Stoney Hill Foundation Inc PA$58,777 Assistant Executive Director $59,628 $58,091 2025
Djoniba Dance & Drum Centre Inc NY$58,668 President $5,000 $4,665 2023
Ruskin Art Club Inc CA$62,321 Executive Dir. $33,662 $29,148 2024
Early Era Collective TX$62,422 Artistic Director $2,351 $2,427 2023
A Call To Conscience MO$58,342 Secretary $9,600 $10,498 2023
The Narrow Gauge Preservation Foundation MO$58,293 Executive Dir. $8,800 $9,346 2024
Oliver Hazard Perry Shipyard PA$58,200 Executive Director/ceo/pre $20,630 $20,630 2024
Trinity Communication Group Inc IN$58,094 Director $18,000 $19,035 2024
The Krenov Foundation CA$62,712 President $4,000 $3,566 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default45th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted0th
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 (Philip Maneval) 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 281 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,104 is reasonable (approximately the 45th 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.