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PeerBasis
Compensation Comparability Determination

Pacesetters Baseball Inc

Executive Director / CEO

EIN 680524462
NE · NTEE N20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of John Manganaro, Executive Director / CEO ($10,200) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: John Manganaro — reported title “PRESIDENT/DEAN OF COACHES”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$914 total compensation of comparable organizations → $131,322 $10,200
$3,90210th
$10,20025th
$24,258Median
$35,36675th
$52,50590th
$10,200This org · 25th
p10$3,902
p25$10,200
p50$24,258
p75$35,366
p90$52,505
$10,200

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 NE 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
Kids At Heart CO$177,637 President $66,000 $57,152 2024
Midcourse Correction Challenge Campinc MI$177,960 Vice President $3,000 $2,796 2024
Kids & Pros Inc FL$178,598 Executive Director $50,050 $42,461 2024
Reach Therapeutic Riding Center TX$172,591 Executive Director $41,083 $37,112 2024
Horses N Heroes Of Marion County Inc FL$171,832 Executive Director $7,800 $6,617 2024
Women Leaders Forum Of The Coachella CA$181,428 $10,106 $8,114 2023
Emilie M Bullowa Memorial Endowment Of NY$169,431 Scout Executive/ceo $18,549 $15,137 2024
Lake Hamilton Bible Camp AR$185,282 President $13,000 $13,196 2024
Instruments 4 Life FL$187,724 Executive Director $65,000 $55,144 2024
Grindstone Lake Bible Camp MN$188,628 Executive Director $19,500 $17,915 2023
Backwoods Christian Camp Inc AL$162,108 Managing Director $28,800 $28,098 2024
Humanity In Unity Inc CO$158,643 Board Member $26,640 $23,750 2023
Partners In Adventure Inc VT$194,419 Executive Director $31,000 $28,178 2024
Kaneco Association IL$152,576 Secretary/treasurer $12,317 $11,258 2023
Friendly Hills Charitable Foundation Inc OH$151,457 President $4,992 $4,916 2023
Camp Magical Moments ID$204,519 Camp Director $20,445 $19,641 2024
Ironbull Inc WI$205,098 Executive Director $36,050 $34,000 2024
Camp Pattersonville Inc NY$146,633 Director $40,000 $32,641 2024
Freedom Center VA$145,772 Executive Di $40,000 $35,909 2023
Seeker Springs Ministry Inc LA$144,919 Executive Director $16,692 $17,089 2023
Friends Of Wisconsin Camp Tapawingo Corporation WI$143,915 Camp Director, Board Member $51,998 $49,041 2024
Regent Soccer Club Inc WI$212,120 President $1,080 $1,019 2024
Hypothekids Inc NY$213,880 Executive Director $61,179 $51,399 2023
Fort Hope Inc CA$137,759 President $37,000 $29,705 2023
The Kentucky State Police Foundation Inc KY$135,860 Executive Director $77,415 $75,111 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default25th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted25th

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 (John Manganaro) 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 53 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,200 is reasonable (approximately the 25th 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.