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PeerBasis
Compensation Comparability Determination

Manasota Air Conditioning Contractors

Executive Director / CEO

EIN 412228078
FL · NTEE S40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Keith Van Fleet, Executive Director / CEO ($6,766) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Keith Van Fleet — reported title “SECRETARY, 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

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,033 total compensation of comparable organizations → $338,287 $6,766
$14,69210th
$50,76325th
$66,961Median
$87,64575th
$123,92890th
$6,766This org · 0th
p10$14,692
p25$50,763
p50$66,961
p75$87,645
p90$123,928
$6,766

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 FL 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
Mendocino Winegrowers Inc CA$164,067 Executive Director $56,909 $50,809 2024
Physicians Research Institute Inc MD$170,200 President $90,046 $87,043 2024
Southern California Academy Of CA$147,132 Executive Dir. $55,176 $50,717 2023
Westwater Financial Inc CA$183,506 Executive Director $78,049 $69,683 2024
Big Apple Greeter Inc NY$184,029 Executive Director $60,045 $56,100 2024
Greater Fort Lauderdale Transportation FL$185,216 Executive Director $127,589 $123,928 2024
Better Business Bureau Education NE$185,980 President/ceo $102,708 $117,592 2023
Egyptian Association Of Plumbing IL$187,230 Executive Di $32,250 $32,782 2024
Waltham Educators Association MA$138,874 Co-president $13,725 $12,424 2025
Florida Justice Association FL$190,296 President/secretary $18,495 $17,964 2024
Unite Here Education And Support Fund NY$135,771 President & Director $82,648 $79,499 2023
North Dakota Construction Council ND$132,470 Executive Dir. $12,000 $13,616 2024
The Society Of Entrepreneurs Inc TN$127,102 Executive Director $102,250 $111,127 2024
International Public Safety Institute NH$201,077 Secretary/treasurer $54,000 $51,554 2024
Tech Bloc TX$203,547 Ceo $16,219 $17,270 2023
Responsible Offshore Development Alliance DC$211,229 Executive Director - Former $166,028 $150,640 2024
Florida Design And Construction Professionals Inc FL$211,348 Co-chair $67,359 $65,426 2024
Unicoi County Chamber Of Commerce TN$213,166 Executive Di $70,426 $76,540 2024
South 27th Street Business WI$214,468 Executive Dir. $66,000 $71,267 2024
North Dakota Livestock Alliance ND$215,195 Executive Di $100,557 $111,156 2025
Oswego Area Chamber Of Commerce IL$218,743 Executive Direc $72,726 $76,109 2023
Hibernian Building Association Of MA$218,829 Clerk $15,813 $14,692 2024
Lakeshore Realtors Association Inc WI$222,401 Executive Director $73,405 $79,264 2024
Automobile Dealers Association Of KS$224,223 Chief Exec. $310,865 $338,287 2025
Dakota Institute For Business And SD$227,434 Ceo $159,655 $187,563 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted0th

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 (Keith Van Fleet) 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 31 similarly situated organizations (Same NTEE sector (S40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,766 is reasonable (approximately the 0th 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.