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PeerBasis
Compensation Comparability Determination

The Center Of Rational Spirituality

Executive Director / CEO

EIN 912096530
NC · NTEE X99
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dr Michael Mamas, Executive Director / CEO ($17,800) against every comparable organization that fit the selection criteria — 285 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dr Michael Mamas — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

285 organizations qualified on sector, size, and geography 285 within the band form the benchmarked peer set.

Distribution of comparable compensation

$486 total compensation of comparable organizations → $201,955 $17,800
$16,38010th
$31,25925th
$50,826Median
$76,83075th
$112,36390th
$17,800This org · 12th
p10$16,380
p25$31,259
p50$50,826
p75$76,830
p90$112,363
$17,800

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 NC 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
Freedom In Christ Residential Centers TX$351,232 Executive Director $41,400 $40,080 2023
Cottage Cove Company TN$349,073 Executive Director $59,705 $58,995 2024
Florence Villa Community Development FL$352,472 Executive Director $84,505 $76,830 2023
Princess Promise Inc TX$347,092 President $30,000 $28,210 2024
Sherman Aten Ministries Inc TX$353,663 President $96,015 $87,958 2025
Holy Martyrs Of England And Wales CA$354,872 Cfo $40,000 $31,632 2025
Qari NJ$345,419 Treasurer $81,107 $70,084 2023
Institute For Ministry Development CO$355,106 President $67,701 $61,025 2024
Save The Nations Ministries KY$344,301 Director $63,414 $65,937 2023
Soul Care Institute CO$344,293 President $45,000 $41,760 2023
Prepare International Nfp NC$343,113 Director & Treasurer $49,500 $48,080 2024
The Journey Project WA$342,793 Executive Director To August 2024 $19,773 $16,642 2024
Ten 24 Inc TX$342,607 President $68,255 $66,078 2023
Light On The Hill Inc NY$358,141 Managing Director $58,199 $49,437 2024
Woolman Hill Inc MA$342,325 Executive Director $50,036 $43,516 2023
Living Threads MI$358,239 President $65,000 $64,931 2023
Faith For Justice MO$358,536 Director Of Partnerships $28,350 $29,060 2023
Global Ministries And Relief Inc FL$341,186 President $73,600 $64,995 2024
Creation Instruction Association NE$359,743 Executive Director $31,633 $32,928 2023
Relational Tithe Inc CA$340,271 President/co-founder $101,000 $84,406 2023
All In Ministries International Inc FL$360,256 Chairman $27,900 $25,366 2023
The Russian Orthodox Church Of The NY$338,127 Coo $12,700 $11,107 2023
Leif Hetland Ministries GA$362,572 President/trustee $183,662 $178,724 2023
Awe Star Ministries Inc OK$337,760 Sec'y/treasurer $24,668 $26,288 2023
Overcomers Mission Schools PA$337,129 Director & C $22,700 $21,280 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default12th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted12th

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 (Dr Michael Mamas) 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 285 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,800 is reasonable (approximately the 12th 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.