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PeerBasis
Compensation Comparability Determination

Reincorporated Nfp

Executive Director / CEO

EIN 474029568
TX · NTEE Q30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nicolas Manderfield, Executive Director / CEO ($25,000) against every comparable organization that fit the selection criteria — 146 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

146 organizations qualified on sector, size, and geography 146 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,348 total compensation of comparable organizations → $223,697 $25,000
$14,59510th
$30,30125th
$53,114Median
$76,47175th
$99,81790th
$25,000This org · 18th
p10$14,595
p25$30,301
p50$53,114
p75$76,471
p90$99,817
$25,000

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 TX cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Africa Fire MissionOH $363,661$87,418 990
Iron Sharpens Iron Mentoring IncNV $363,712$63,254 990
Giao Diem Humanitarian Foundation IncCA $363,955$4,193 990
Apparent ProjectWA $364,312$9,398 990
Be Free Revolution IncTN $365,192$39,811 990
The Vimm Fund World Missions Dp CogSC $367,138$10,035 990
Konbit HaitiAL $367,155$27,293 990
Alongsideasia IncGA $367,472$31,160 990
Forget Me Not Ministries IncIN $359,736$48,216 990
The Humanity Share IncIL $368,692$58,549 990
International Association For Hospice And Palliative Care IncTX $369,777$6,000 990
Project Soar MarrakechDC $357,057$41,223 990
Latin American Missions Board IncWI $356,780$33,462 990
Friendship With CambodiaOR $374,761$83,963 990
Right Steps IncGA $374,765$56,941 990
World Wide Hispanic Outreach IncIN $351,602$24,575 990
New Korea Foundation InternationalMN $376,598$8,890 990
Millennium Campus Network IncMA $376,676$59,662 990
Ivu MedUT $378,022$119,007 990
Global Seed PlantersMN $378,056$53,803 990
Women In The Window International IncFL $349,140$74,395 990
Mexico Ministries IncTX $348,483$46,200 990
Enchanted Peach Children's FoundationGA $380,018$73,225 990
Mission Housing Ministries IncFL $346,937$54,637 990
Arlene Campbell Humanitarian FoundationTX $380,640$3,050 990

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 TX 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted17th

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 (Nicolas Manderfield) 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 146 similarly situated organizations (Same NTEE sector (Q30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,000 is reasonable (approximately the 18th 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). 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.