Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Mana Services Inc

Executive Director / CEO

EIN 320216880
ID · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Harland Ah You, Executive Director / CEO ($28,800) against every comparable organization that fit the selection criteria — 508 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

508 organizations qualified on sector, size, and geography 508 within the band form the benchmarked peer set.

Distribution of comparable compensation

$171 total compensation of comparable organizations → $145,863 $28,800
$12,42010th
$29,63225th
$51,431Median
$70,50475th
$90,10190th
$28,800This org · 24th
p10$12,420
p25$29,632
p50$51,431
p75$70,504
p90$90,101
$28,800

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 ID 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
South Hills Wresting Academy Outreach PA$302,819 President $60,000 $57,907 2023
Mentoring Male Teens In The Hood Inc MD$301,643 President $69,340 $60,939 2024
X Count Inc IN$303,681 Vice-preside $93,167 $95,087 2023
Lightnings Junior Cheerleading Incorporated NY$300,693 President $8,000 $6,796 2024
The First Tee Of Southeastern New Mexico Inc NM$304,561 Ceo $90,000 $90,996 2024
Deb Project Deserving Enriched & Blessed AR$304,580 President $20,000 $21,133 2024
Envision Children OH$304,688 Executive Director $95,000 $97,380 2023
Posability Inc FL$300,091 President $27,575 $25,070 2023
North Ridge School Age Child Care Inc IA$304,922 President & Chairman $66,950 $70,946 2023
The Malcolm Jenkins Foundation NJ$299,466 President & Ceo $29,167 $24,480 2024
Young Masterminds Initiative Inc NY$299,143 Board Chair Ceo $84,583 $73,970 2023
Extreme Kids And Crew Inc NY$305,825 Executive Dir. $73,769 $64,513 2023
Families And Communities Together Inc KS$306,315 Executive Director $63,562 $64,551 2024
Kidtek Nfp IL$298,416 Director $54,266 $50,151 2024
Stafford Junction Inc VA$308,357 Executive Di $68,600 $62,265 2024
Focusfish Inc CA$296,355 Executive Dir. $73,963 $61,811 2023
Hill Academy PA$308,492 Executive Director $23,784 $22,296 2024
Torrington Police Activities League Inc CT$308,614 Operations Director $50,662 $45,971 2023
The Prodigy Project WA$295,991 President $18,000 $15,149 2024
The Blue Heart Foundation CA$309,138 Vice President $11,711 $9,506 2024
New Hope Community Development CA$295,653 Executive Dir. $16,000 $13,372 2023
Chicago Baseball And Educational IL$309,214 Trustee $119,359 $110,308 2024
Propelling Into Triumph Inc FL$309,296 President $74,231 $65,553 2024
Drawbridge CA$309,553 Executive Dir. $102,999 $83,607 2024
Pinellas County Hunter Associationinc FL$309,553 Show Secretary $10,000 $8,831 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 ID 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 default24th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted24th

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 (Harland Ah You) 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 508 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,800 is reasonable (approximately the 24th 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.