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

Manna Ministries Inc

Executive Director / CEO

EIN 621756494
TN · NTEE X21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Darlenia Anderson, Executive Director / CEO ($20,400) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Darlenia Anderson — reported title “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

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,713 total compensation of comparable organizations → $131,092 $20,400
$12,14210th
$17,99225th
$30,934Median
$46,72475th
$69,96690th
$20,400This org · 30th
p10$12,142
p25$17,992
p50$30,934
p75$46,724
p90$69,966
$20,400

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 TN 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
Servant Ministries Inc LA$77,136 Assoc. Pastor $30,000 $31,427 2024
Alliance For Transformational AZ$76,514 President $113,162 $103,536 2024
Wild (Winning In Life Daily) Ministries MN$78,207 President $21,900 $20,587 2024
Cooperative Baptist Fellowship Of FL$78,220 Coordinator $29,913 $27,524 2023
Mount Olive Missionary Baptist FL$78,474 Pastor $11,026 $10,146 2023
Equipped For Life Inc NC$79,046 Chief Execut $34,028 $33,449 2024
Ronald E Short Evangelistic Associaton OK$75,118 President $47,549 $49,811 2024
James E Taylor Ministries Inc TX$74,616 President $18,000 $16,688 2025
Jesus Ministries International TX$73,708 Secretary $1,800 $1,713 2024
Be Loved And Be Love Inc AZ$81,307 President $18,000 $16,469 2024
San Simeon By The Sound NY$81,588 Cfo $14,333 $12,685 2023
His Throne Room International Ministry Inc FL$71,908 President $28,433 $25,411 2024
Leader Formation International TX$70,764 President $52,000 $49,486 2024
Let's Go Ministries TX$70,723 Exec Director $37,440 $35,630 2024
Kingdomstrate CA$84,875 President $36,665 $31,010 2023
Rob White Ministries Inc SC$85,781 President $31,092 $30,858 2024
Acts Ongoing TX$68,102 President $32,940 $31,347 2024
By The Spirit Ministries Christian Church Inc MD$67,062 Bishop $14,400 $13,186 2023
Daren Lindley Ministries Inc TX$88,482 President $71,852 $70,397 2023
Love Unlimited Community Church CA$64,997 Founders Pastor Ceo $13,800 $11,337 2024
North America Mainland Chinese Mission NM$64,499 Pastoral And Executive Minister $32,376 $34,106 2023
Life Awakening PA$62,709 President $46,500 $45,418 2023
Avalon Worship TX$62,707 Vice President $24,000 $22,840 2024
Ambassadors For Business MN$62,421 Executive Di $19,039 $18,426 2023
Abundant Life Community Church VT$92,677 President $48,000 $45,963 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default30th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted27th

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 (Darlenia Anderson) 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 44 similarly situated organizations (Same NTEE sector (X21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,400 is reasonable (approximately the 30th 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.