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

Opportunity Living Foundation

Executive Director / CEO

EIN 421443317
IA · NTEE T99Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Shannon Mahannah, Executive Director / CEO ($10,609) against every comparable organization that fit the selection criteria — 32 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Shannon Mahannah — reported title “Chief Executive Officer”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

32 organizations qualified on sector, size, and geography 32 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,971 total compensation of comparable organizations → $126,181 $10,609
$8,28210th
$23,70325th
$36,662Median
$65,38875th
$77,51590th
$10,609This org · 13th
p10$8,282
p25$23,703
p50$36,662
p75$65,388
p90$77,515
$10,609

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 IA 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
Mercy Health Care Foundation IA$210,723 President & Ceo Chi Health $29,391 $30,259 2023
Responsibility CA$222,654 Executive Dir. $160,000 $126,181 2024
Abbas House WY$223,095 Ceo $36,717 $35,908 2024
St Ann's Of Greater Rochester Inc NY$224,599 President/ceo $78,615 $64,879 2024
Penn-harris Madison Educational IN$206,063 Executive Director $48,431 $48,023 2023
Oak Harbor Educational Foundation WA$201,511 Executive Director $40,013 $33,684 2023
Operation True North TX$231,825 Executive Dir. $51,637 $47,175 2024
Futerman Supporting Foundation Inc NY$198,507 Secretary $30,887 $25,490 2024
Replanted Ministry TX$236,771 Executive Director $40,000 $36,543 2024
Vermont Ski Museum Inc VT$196,198 Executive Di $74,139 $70,166 2023
Manchester Bidwell Development Trust PA$196,004 President & Ceo $55,356 $50,417 2024
Liv Like A Unicorn NJ$238,307 President & Ceo $24,000 $20,148 2023
Erasmus Neighborhood Federation Inc NY$241,786 Executive Director $57,512 $46,240 2025
Maeday Rescue Inc CA$248,382 President $54,184 $42,731 2024
Texas Nursery And Landscape Association Foundation TX$182,483 Executive Director $17,738 $16,205 2024
Rebuilding Together- Anne Arundel MD$253,648 Executive Director $43,077 $36,781 2024
Brighter Journeys PA$178,611 President $32,500 $30,474 2023
Kelly Cares Foundation IN$260,576 Director Of Finance/treasurer $93,414 $89,969 2024
Tma Properties Foundation Inc FL$261,549 President $9,129 $7,631 2025
Cedar Hill Cemetery Foundation Inc CT$261,678 Executive Director $39,643 $33,947 2024
Grace Legacy Builders Inc MI$168,161 President/di $79,622 $75,058 2024
Philanthropy West Virginia Inc WV$266,148 Pres. & Ceo (Ex-officio) $46,738 $46,218 2024
Wings Educational Foundation MO$267,115 Secretary $4,420 $4,165 2025
Red Lodge Fire Rescue Foundation MT$165,522 Executive Dir. $67,968 $66,913 2024
Evanstonskokie District 65 Educational IL$267,731 Executive Director $95,191 $85,470 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted81st

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 (Shannon Mahannah) 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 32 similarly situated organizations (Same NTEE sector (T99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,609 is reasonable (approximately the 13th 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.