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PeerBasis
Compensation Comparability Determination

Mandan Parks And Recreation Foundation

Executive Director / CEO

EIN 881889922
ND · NTEE N30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kelly Thomas, Executive Director / CEO ($33,095) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,241 total compensation of comparable organizations → $81,457 $33,095
$4,63710th
$13,69725th
$41,903Median
$57,77875th
$68,76190th
$33,095This org · 43rd
p10$4,637
p25$13,697
p50$41,903
p75$57,778
p90$68,761
$33,095

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 ND 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
Upstate Nevada Inc NV$235,553 President $2,162 $1,975 2024
Mulligans Hollow Ski Bowl MI$237,968 Executive Dir. $30,000 $28,217 2024
Extra Mile Club Of The Lowcountry SC$232,063 Executive Director $12,000 $11,744 2023
Paradise Stronger Inc CA$242,895 Executive Dir. $53,254 $41,903 2024
Milwaukie Community Center Foundati OR$227,900 Foundation D $59,913 $50,700 2024
Frailty Myths CA$250,961 President $100,552 $81,457 2023
Northern Columbia Community And Cultural Center PA$253,387 Executive Director $27,728 $25,197 2024
Community Swim Club WA$255,736 President $3,725 $3,129 2023
Northern Blair County Recreation PA$259,038 Board Member $5,768 $5,241 2024
Liminal Health And Fitness Inc GA$209,854 Secretary & $67,360 $61,718 2024
Bart J Ruggiere Adaptive VT$208,368 Executive Dir. $77,500 $71,082 2024
Maine Gearshare ME$262,844 Executive Director $75,000 $68,435 2024
Sensory Beans Inc NY$266,157 President $51,800 $42,653 2024
Vow Inc TX$203,505 President $60,000 $56,307 2023
Orchard Hills Athletic Club MI$268,589 Manager $14,563 $13,697 2024
Harris Park Midtown Sports & Activities Center MO$197,973 Executive Director $71,750 $69,249 2024
Skyline Swim Club UT$194,618 Vice President $14,000 $12,720 2025
Temperance Training Foundation FL$194,236 Secretary $16,500 $14,125 2024
Heroes Movement CA$278,910 President $65,000 $52,656 2023
Iron Belle Trail Fund MI$281,814 Director $15,072 $14,176 2024
Girls On The Run Of Southwest Florida FL$182,915 Executive Director $54,167 $46,369 2024
Carpinteria Skate Foundation CA$289,876 Executive Director $88,274 $71,510 2023
Piedmont Virginia Amateur Softball VA$291,127 Commissioner $15,013 $13,209 2024
Cape Community Arena Group ME$293,067 Board Member $1,360 $1,241 2024
Hike It Baby OR$176,148 Executive Director $59,260 $50,147 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default43rd
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted97th

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 (Kelly Thomas) 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 37 similarly situated organizations (Same NTEE sector (N30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,095 is reasonable (approximately the 43rd 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.