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PeerBasis
Compensation Comparability Determination

Manes And Miracles

Executive Director / CEO

EIN 825409126
AZ · NTEE F70
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Lindsey Pittman, Executive Director / CEO ($29,463) against every comparable organization that fit the selection criteria — 790 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Lindsey Pittman — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

790 organizations qualified on sector, size, and geography 790 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $308,459 $29,463
$19,36010th
$37,30025th
$63,280Median
$85,85475th
$110,45090th
$29,463This org · 17th
p10$19,360
p25$37,300
p50$63,280
p75$85,854
p90$110,450
$29,463

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 AZ 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
Jersey Shore Dream Center NJ$347,790 Secretary $9,269 $8,833 2024
Intercounty Fellowship Of CA$348,275 Executive Director $146,792 $139,283 2023
Marin Healthy Youth Partnerships CA$347,416 President $91,345 $82,016 2025
The So That Project Nfp IL$347,258 Executive Di $63,403 $66,529 2024
Walton Empowers Inc GA$348,876 Director $75,821 $83,772 2023
Inner Journey Healing Arts Center OR$348,937 Secretary Treasurer $58,075 $56,078 2025
The Transition House Of Indiana Inc FL$346,921 Ceo $3,773 $3,783 2024
Safe Place Treatment Services Corporation FL$346,878 Ceopresident $39,000 $39,104 2024
The Relationship Resource CA$349,231 Executive Dir. $57,457 $54,518 2023
Trauma-informed Utah UT$346,759 Interim Executive Director $52,470 $55,839 2025
Revive Inc NE$346,687 Executive Director $43,728 $51,681 2023
Natso Foundation Inc VA$346,497 Executive Director $151,169 $155,785 2024
Project Opioid Initiative Inc FL$349,569 President $27,973 $28,047 2024
Virginia Law Enforcement Assistant VA$346,111 Director $28,125 $29,840 2023
Christine Ortoll Recovery FL$346,095 Director/pro $81,555 $87,639 2022
Insight Treatment Program Inc AL$350,179 Executive Di $67,192 $77,476 2024
Sapientia Initiative Inc NY$345,725 Executive Dir. $72,681 $70,097 2024
Rise Homes NV$350,474 President $9,025 $9,940 2023
Phoenix House Foundation Inc NY$350,690 President & Ceo $67,941 $65,526 2024
The Arc Of Lancaster County PA$351,137 Executive Director $49,846 $51,686 2025
Overton County Anti-drug Coalition Inc TN$344,408 Director $100,053 $112,248 2024
Calibrate A Non Profit Corporation CA$351,799 Executive Director $22,800 $20,471 2025
Kevins Song A Nonprofit Community MI$351,952 Executive Dir. $54,087 $59,585 2024
Whole Village Art Therapy Inc LA$344,011 Executive Director $2,971 $3,492 2024
Northern Appalachian Teen Challenge Inc WV$352,762 Executive Director $52,000 $60,093 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default17th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted14th

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 (Lindsey Pittman) 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 790 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,463 is reasonable (approximately the 17th 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.