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PeerBasis
Compensation Comparability Determination

Capital Area Manufacturing Council

Executive Director / CEO

EIN 830723825
MI · NTEE R03
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cindy Kangas, Executive Director / CEO ($105,800) against every comparable organization that fit the selection criteria — 308 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cindy Kangas — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

308 organizations qualified on sector, size, and geography 308 within the band form the benchmarked peer set.

Distribution of comparable compensation

$636 total compensation of comparable organizations → $308,460 $105,800
$13,64810th
$27,04125th
$54,546Median
$83,60275th
$112,23090th
$105,800This org · 88th
p10$13,648
p25$27,041
p50$54,546
p75$83,602
p90$112,230
$105,800

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 MI 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
Oregon Alliance To Prevent Gun Violence For Safety OR$221,309 Executive Director $76,101 $70,492 2023
League Of Women Voters Of Massachusetts MA$222,227 Executive Director $91,584 $82,089 2023
Casa Of North Arkansas AR$221,089 Executive Director $25,831 $27,405 2025
Texas Coalition To Abolish The Death Penalty TX$222,344 Executive Director $93,150 $90,275 2024
Mississippi Faith Based Coalition For Community Renewal Inc MS$222,524 Executive Director $55,300 $61,433 2023
Casa Of Midwest Kentucky Inc KY$220,428 Executive Di $59,788 $60,628 2025
Birthright Of St Joseph Inc MI$220,359 President $78,000 $78,000 2024
Sign Research Foundation VA$223,203 Isa President/ceo $127,875 $123,154 2023
Collaborative Connections IL$223,338 Principal And Founder $130,000 $123,822 2024
My Sisters Lighthouse A Nj Nonprofit NJ$219,977 Executive Director $43,818 $37,903 2024
Immigration Coalition Corporation FL$219,900 President $53,000 $48,238 2024
Montana Racial Equity Project MT$218,498 Exec Director $60,701 $65,265 2023
Eddy County Casa Auxiliary NM$218,495 Executive Di $56,333 $58,701 2024
San Bois Casa Inc OK$218,393 Executive Director $41,369 $44,133 2024
Cultural Engagement Laboratory CA$225,003 President (See Sched O) $7,565 $6,515 2023
Black Skeptics Los Angeles CA$217,917 Board Member $1,308 $1,094 2024
New Tolerance Campaign AZ$217,821 President $67,500 $62,893 2024
Iowa Center For Children's Justice IA$217,376 Executive Director $76,325 $83,357 2023
North Dakota Family Alliance ND$217,303 Executive Di $92,497 $98,343 2024
50 Roses Foundation MO$226,165 Executive Director $27,500 $28,219 2024
Collateral Consequences Resource Center DC$217,125 Executive Director $156,500 $136,984 2023
Sweet Potato Comfort Pie MN$226,466 President $24,591 $23,541 2024
Mapping Police Violence Inc CA$227,120 President $120,000 $100,391 2024
Casper Pride WY$227,305 Executive Director $32,921 $34,154 2024
The Diverse Future Foundation Inc NY$215,800 Director $40,000 $36,053 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default88th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted81st

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 (Cindy Kangas) 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 308 similarly situated organizations (Same NTEE major group (R), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $105,800 is reasonable (approximately the 88th 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.