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 Relief Ministries

Executive Director / CEO

EIN 752809600
TX · NTEE K193
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of William Mullens, Executive Director / CEO ($86,564) against every comparable organization that fit the selection criteria — 429 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

Benchmarked executive: William Mullens — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

429 organizations qualified on sector, size, and geography 429 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13 total compensation of comparable organizations → $475,575 $86,564
$13,54410th
$35,03825th
$55,870Median
$76,76675th
$103,37890th
$86,564This org · 84th
p10$13,544
p25$35,038
p50$55,870
p75$76,766
p90$103,378
$86,564

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 TX 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
Knock And Drop Iowa IA$439,073 Executive Di $6,125 $7,085 2023
Harrison Food Bank ME$437,220 Treasurer $52,000 $53,431 2024
Meals On Wheels Of Western Broome Inc NY$436,624 Executive Director $59,100 $54,801 2024
Mission Marshall Inc TX$440,355 Executive Dir. $47,115 $49,790 2023
Acfb Support Organization Inc GA$442,406 President/ceo $36,826 $37,016 2025
Franklin Area Community Services Inc OH$443,173 Executive Director $25,667 $27,896 2024
Pearland Neighborhood Center TX$432,212 Executive Director $47,544 $50,243 2023
Evloves Llc NY$429,917 Executive Director $71,733 $66,514 2024
Pawnee Seed Preservation Society OK$446,909 Executive Director $61,952 $70,001 2024
Dwelling House Of Hope Inc MA$446,937 Executive Director $79,040 $75,036 2023
Sts Francis And Alphonsus MO$428,064 President $45,422 $49,367 2024
Northeast Florida Builders Association Charitable Foundation FL$427,536 Executive Director $133,500 $128,691 2024
Above Par Academy Inc TX$450,000 Director $4,800 $4,927 2024
American Embryo Transfer Association IL$450,390 President $600 $605 2024
Hillside Agricultural Society MA$425,887 President $1,750 $1,572 2025
Uproot Colorado CO$450,552 Executive Dir. $64,725 $63,686 2024
The Dalles Meals On Wheels Inc OR$450,702 Manager And $61,748 $58,842 2024
Gods Gym Inc OK$450,710 President $20,800 $23,502 2024
Veggies To Table ME$425,428 Director $42,060 $43,217 2024
Parceleras Afrocaribenas Por La Transform Barrial PR$451,215 Director $27,695 $28,428 2024
The Love Kitchen Inc TN$425,063 Executive Di $52,000 $57,744 2023
State College Area Meals On Wheels PA$425,036 Executive Director $66,410 $67,957 2024
The Harbor Dish Inc FL$425,017 Director $36,663 $35,342 2024
Hope Gardens MI$424,911 Executive Di $65,720 $69,607 2024
Ludwig Water Users Association Inc AR$424,372 President $19,200 $22,146 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2025 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 TX 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 default84th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted79th

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 (William Mullens) 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 429 similarly situated organizations (Same NTEE major group (K), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $86,564 is reasonable (approximately the 84th 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.