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PeerBasis
Compensation Comparability Determination

Ua Charitable Fund Trust

Executive Director / CEO

EIN 522345962
MD · NTEE M20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Mcmanus, Executive Director / CEO ($154,691) against every comparable organization that fit the selection criteria — 34 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Mark Mcmanus — reported title “TRUSTEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,707 total compensation of comparable organizations → $157,690 $154,691
$6,51810th
$13,93525th
$44,952Median
$78,31175th
$104,17190th
$154,691This org · 97th
p10$6,518
p25$13,935
p50$44,952
p75$78,311
p90$104,171
$154,691

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 MD 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
Carlton Complex Long Term Recovery Group WA$175,703 Executive Director $84,335 $80,763 2024
Bowmanstown Volunteer Fire Company PA$170,750 Treasurer $7,800 $8,320 2024
The Elevated Studio Inc NY$161,388 Executive Director/president $35,600 $35,426 2023
Florida National Guard Foundation Inc FL$154,888 Executive Dir. $31,200 $31,351 2024
Capracare Inc NY$154,101 President & Ceo $10,097 $10,047 2023
Apostleship Of The Sea Of The Usa TX$195,291 Secretary General $72,872 $77,970 2024
Lovington Comm Ambulance Serv Inc IL$145,867 Treasurer $4,050 $4,385 2023
Orange County Long Term Recove FL$205,014 Exec Dir $42,292 $43,751 2023
Iada Foundation ID$142,147 Executive Director $105,318 $119,837 2024
Westhaven Water Supply Corporation TX$141,971 General Manager $15,945 $17,060 2024
Helene Rebuild Collaborative NC$210,920 Executive Director $5,198 $5,745 2024
Amo Membership Assistance Program Trust FL$136,225 Trustee $80,688 $81,078 2024
Acts Allowing Christ To Shine Inc IN$135,174 President $61,180 $71,048 2023
Coastal Bend Disaster Recovery Group TX$214,648 Ex Director $71,194 $78,425 2023
Family Assistance Education & Research F WA$214,674 Executive Director $84,000 $80,442 2024
Pender United Inc NC$133,204 Executive Director $24,000 $28,428 2022
Solar Responders Inc NY$128,727 Founder/ceo $100,000 $99,509 2023
Thirsty Lands Inc PA$128,413 Executive Dir. $1,600 $1,707 2024
Robbinsdale Fire Relief Association MN$222,352 President $1,900 $2,008 2024
Communities United Inc FL$224,071 Executive Director $48,000 $49,657 2023
New York State United Teachers Disaster Relief & Scholarship Fund NY$225,980 Secretary $136,101 $131,547 2024
Greene County Interfaith Volunteers NC$122,266 Ex Director $41,760 $46,153 2024
Cb Avalanche Center Inc CO$227,426 Executive Director $29,812 $30,576 2024
Dewey Henderson United Professional KY$119,230 Executive Director $11,395 $13,095 2024
Rebuild Paradise Foundation CA$230,879 Executive Director $75,500 $69,734 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default97th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Mark Mcmanus) 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 34 similarly situated organizations (Same NTEE sector (M20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $154,691 is reasonable (approximately the 97th 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.