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PeerBasis
Compensation Comparability Determination

Manas Development Group

Executive Director / CEO

EIN 510546095
DC · NTEE Q32
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samuel Lam, Executive Director / CEO ($29,068) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Samuel Lam — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$15,693 total compensation of comparable organizations → $256,004 $29,068
$40,93610th
$65,50925th
$93,570Median
$117,90875th
$151,63490th
$29,068This org · 6th
p10$40,936
p25$65,509
p50$93,570
p75$117,908
p90$151,634
$29,068

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 DC 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
Peri Support Fund Inc MA$432,226 President $32,455 $33,235 2023
Missions Development International TN$431,475 President $78,116 $93,570 2023
Discipling Marketplace Leaders MI$453,546 President $50,000 $57,124 2024
Go Love SC$427,042 Executive Director $13,200 $15,693 2023
Sanabel Microfinance Network Of The $425,004 Executive Director $21,394 $21,394 2023
Junior Achievement Of Arkansas Inc AR$460,297 President $92,049 $117,908 2023
Sembrando Sentido Inc PR$460,511 Executive Director $99,933 $97,066 2024
The G-24 Liaison Office DC$474,405 Director $231,941 $225,287 2024
Joycorps Project AR$409,694 Executive Director $52,653 $65,509 2024
Junior Achievement Of The Michigan MI$390,939 President $78,154 $86,987 2025
Conservation Through Poverty Alleviation International Inc MA$387,360 Managing Director $49,763 $49,496 2024
Up Global Inc KS$501,549 President $62,390 $74,605 2024
The Children's Mission CA$502,446 U.s. Director $41,665 $38,796 2025
Georgie Badiel Foundation Inc NY$373,925 Ceo $98,010 $100,925 2023
Soul Foundation Inc MD$372,845 Chair $96,921 $100,295 2024
Junior Achievement Of Greater VA$518,535 Past Preside $100,750 $104,899 2025
Thomas Jefferson Institute For The Study Of World Politics DC$365,689 President $256,004 $256,004 2023
First Ladies Initiative CA$536,180 Director $145,758 $135,722 2025
Junior Achievement Of Southern Ma MA$346,789 President & Ceo $90,424 $92,597 2023
Junior Achievement Of Eastern North NC$345,533 President And Ceo $105,074 $117,075 2025
Junior Achievement Of Northwestern Ohio OH$563,233 President $121,986 $143,009 2024
Junior Achievement Of The Triad Inc NC$567,930 President/ceo $113,225 $129,495 2024
Junior Achievement Of The Ocoee Region TN$310,470 President $93,593 $106,087 2025
United For Change Center For International Develop TX$576,777 Ceo $80,000 $88,577 2024
Bridge A Life Inc FL$582,093 Executive Director $81,312 $84,549 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC 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 DC 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted97th

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 (Samuel Lam) 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 33 similarly situated organizations (Same NTEE sector (Q32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,068 is reasonable (approximately the 6th 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.