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PeerBasis
Compensation Comparability Determination

Manna House Ministries Inc

Executive Director / CEO

EIN 582109727
GA · NTEE P600
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa Bush, Executive Director / CEO ($29,333) against every comparable organization that fit the selection criteria — 112 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

112 organizations qualified on sector, size, and geography 112 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,926 total compensation of comparable organizations → $126,659 $29,333
$16,85710th
$29,10925th
$46,157Median
$64,44575th
$83,62090th
$29,333This org · 26th
p10$16,857
p25$29,109
p50$46,157
p75$64,445
p90$83,620
$29,333

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

OrganizationStateTotal revenueTotal compSource
Berkshire Dream Center IncMA $335,312$34,636 990
One Need IncGA $328,238$126,659 990
Shadow Buddies Foundation IncKS $337,530$88,324 990
Ray Of Hope Mission Center IncMD $326,553$39,449 990
Rains County Good SamaritansTX $341,602$30,149 990
Acadiana Regional Coalition OnLA $320,919$75,028 990
Elmhurst Walk-in Assistance NetworkIL $344,371$23,232 990
Lighthouse Of Oakland CountyMI $346,016$17,398 990
Family Promise Of The LakeshoreMI $317,418$48,782 990
The Piggyback FoundationOH $347,353$5,926 990
Paws & Think IncIN $317,227$87,935 990
Mainspring PortlandOR $347,627$72,397 990
Life Choices Center IncNY $315,309$51,530 990
Grace United Community Ministries IncMO $312,897$70,515 990
Life And Independence For TodayPA $309,671$69,624 990
Orange Christian Services IncTX $309,234$29,917 990
The Cause FoundationAZ $304,457$43,925 990
Family Promise Of The ChippewaWI $360,463$47,496 990
The Giving ClosetWA $360,669$38,920 990
Christian Community Action IncLA $303,672$47,929 990
The Next Step Center IncPA $302,072$55,334 990
Ezra To IsraelVA $363,668$57,617 990
Michael R Walker FoundationPA $300,134$82,869 990
Raw Ruth Anointed World MinistriesCA $366,361$14,599 990
Movements Of Grace IncCA $367,690$83,415 990

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 GA 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 default26th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted22nd

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 (Lisa Bush) 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 112 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,333 is reasonable (approximately the 26th 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.