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PeerBasis
Compensation Comparability Determination

Manhattan Community Health Foundation

Executive Director / CEO

EIN 481152279
KS · NTEE T50I
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Christopher Spooner, Executive Director / CEO ($14,568) against every comparable organization that fit the selection criteria — 80 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Christopher Spooner — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,191 total compensation of comparable organizations → $364,378 $14,568
$17,55510th
$34,20525th
$60,615Median
$92,48175th
$119,30090th
$14,568This org · 8th
p10$17,555
p25$34,205
p50$60,615
p75$92,481
p90$119,300
$14,568

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
Jewish Charity Review Inc NJ$424,877 Treasurer $22,320 $18,991 2023
Kyiv Mohyla Foundation Of America IL$424,013 President $60,000 $54,601 2024
Ohio Coalition On Black Civic Participation OH$429,183 President And Treasurer - Board Member $31,000 $30,392 2024
100 Humanitarians International UT$418,726 Programs Director $10,533 $9,979 2024
Eugene And Jeanne Savage Scholarship Fund MD$431,246 Trustee $14,412 $12,472 2024
Life Santa UT$416,897 Executive Director $22,000 $20,842 2024
Planting Seeds International IL$432,813 Executive Director $30,165 $27,450 2024
St Philips On The Park Housing NY$411,256 Maintenance $110,342 $92,293 2024
Thanksgiving Heroes Foundation UT$410,440 $78,000 $76,077 2023
Philanthropy Missouri MO$409,262 Ceo $117,594 $118,693 2023
Charities Review Council MN$406,358 Executive Director $118,241 $111,342 2023
American Jewish Medical Association VA$405,355 Ceo $112,500 $100,546 2024
Downtown Boulder Community Initiatives CO$404,871 Ceo $166,294 $147,598 2024
Foundation For Christian Schools MT$404,628 Director $48,000 $49,308 2023
Altar Fly Fishing IL$445,834 President $107,500 $100,715 2023
Sport Innovators CA$395,359 Executive Director $125,000 $99,911 2024
A Moment Of Magic Inc PA$394,891 Employee $100,800 $93,046 2024
Soundcheck Prevention Network NC$455,375 Executive Di $96,200 $92,009 2024
The Salvage Yard Inc TX$455,686 President $72,000 $68,636 2023
International Friendship Ministries Inc GA$393,364 President $24,185 $23,174 2023
True Freedom Enterprises OH$457,594 President $65,526 $64,241 2024
Philanthropy Miami Inc FL$390,196 Executive Director $63,510 $55,226 2024
Raisedby Us Inc NY$463,543 Executive Director $179,580 $154,643 2023
Childrens Advocacy Center Of AR$465,673 Executive Dir. $55,681 $57,934 2024
Sauls Light Foundation LA$382,838 Executive Direc $38,462 $40,360 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 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 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 default8th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted86th

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 (Christopher Spooner) 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 80 similarly situated organizations (Same NTEE sector (T50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,568 is reasonable (approximately the 8th 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.