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

Manhattan His Association

Executive Director / CEO

EIN 481131736
KS · NTEE Q20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Katie Palani, Executive Director / CEO ($65,500) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Katie Palani — reported title “EXECUTIVE DIRECTOR/SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$636 total compensation of comparable organizations → $148,182 $65,500
$13,88810th
$24,45025th
$38,703Median
$82,30075th
$109,25390th
$65,500This org · 64th
p10$13,888
p25$24,450
p50$38,703
p75$82,300
p90$109,253
$65,500

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 KS 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
Macgillivray Freeman Films Educational CA$275,528 Co-executive Director $16,500 $13,538 2024
Tulsa Global Alliance OK$283,856 Executive Director $36,755 $38,453 2024
Idti Inc FL$284,476 International Consultant $127,500 $113,803 2024
Osgood Center For International Studies DC$241,075 President $75,000 $64,379 2023
Gulf Coast Citizen Diplomacy Council Inc FL$291,084 Executive Director $70,965 $63,342 2024
Santa Cruz Breakers Inc CA$238,817 Board Member $30,000 $23,979 2025
Interfaith Peace Builders DC$293,845 Managing Director (Thru 11/22) $78,218 $67,142 2023
Damou Christian Mission Inc IN$236,641 Field Director $22,300 $23,004 2023
Oxford Consortium For Human Rights Inc CT$232,113 Treasurer (Former) $10,000 $8,909 2024
Inside The Middle East Inc MD$230,928 President $15,350 $14,038 2023
The Hyogo Business & Cultural Center WA$225,136 Executive Director $107,805 $89,341 2025
Aice Inc MD$223,203 Executive Director $166,818 $148,182 2024
Blossoming Rose MI$219,965 President $45,970 $45,082 2024
Amigos De Seattle WA$218,826 Executive Director $34,599 $29,431 2024
Canvas U S DC$215,050 Executive Director $28,666 $24,607 2023
New Story Leadership Inc MD$211,883 Executive Director $92,333 $82,018 2024
The Fountain For The Natural OR$322,044 President $700 $636 2023
Metro Justice Of Rochester Inc NY$206,531 Lead Organizer $44,862 $38,517 2024
Japan-american Society OH$325,902 Executive Di $30,227 $29,634 2025
Japan America Society Of Colorado CO$326,000 Executive Director $91,264 $83,147 2024
Identity Mission NC$326,517 President $24,470 $24,732 2023
Global Citizenship Alliance OR$202,768 President & Ceo $23,661 $21,493 2023
Love Must Act Inc KY$335,584 President $25,500 $26,030 2024
The Tamarindo Foundation Inc IN$346,182 Executive Director $120,753 $120,990 2024
Global Philadelphia Associaton Inc PA$349,036 President $110,000 $107,303 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS cost of living and 2025 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 KS 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 default64th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted64th

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 (Katie Palani) 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 28 similarly situated organizations (Same NTEE sector (Q20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,500 is reasonable (approximately the 64th 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.