Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Yoga Sanctuary

Executive Director / CEO

EIN 931735138
MN · NTEE E70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Pagitt, Executive Director / CEO ($14,333) against every comparable organization that fit the selection criteria — 118 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michelle Pagitt — reported title “Exective Dir”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

118 organizations qualified on sector, size, and geography 118 within the band form the benchmarked peer set.

Distribution of comparable compensation

$104 total compensation of comparable organizations → $289,301 $14,333
$13,14010th
$41,33225th
$72,892Median
$97,30775th
$125,17890th
$14,333This org · 11th
p10$13,140
p25$41,332
p50$72,892
p75$97,307
p90$125,178
$14,333

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 MN 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
Minority Organ And Tissue Transplant OH$281,229 President And Ceo $51,618 $55,329 2024
East Hawaii Health Pharmacy HI$279,924 President $54,959 $51,268 2023
Adams County Memorial Hospital IN$276,484 Executive Director $25,305 $27,804 2023
Living Well Foundation MO$286,403 Ceo $174,081 $186,597 2024
Bartow Health Access Inc GA$286,417 Executive Director $28,600 $29,103 2024
Scenic Rivers Area Health Education WI$287,248 Executive Director $84,732 $89,556 2024
California Coalition For Harm Reduction CA$272,222 Chief Executive Office $331,050 $289,301 2024
West Virginia Healthy Kids And Families Coalition WV$289,950 Executive Director $48,030 $54,185 2023
Hueman Partnership MN$292,159 Executive Director $103,442 $103,442 2024
Mundo De Ninos Academy CA$293,914 President $16,647 $14,548 2024
Family Voices Of Minnesota MN$293,977 Executive Director $70,686 $70,686 2024
Holistic Health Community Inc NY$294,421 Executive Director $85,200 $77,915 2024
American Migraine Foundation Inc NY$294,663 Executive Director $1,000 $914 2024
Azcert AZ$295,291 Coo $151,000 $151,308 2023
Modern Spirit Organization Inc AZ$265,847 Executive Dir. $85,000 $82,730 2024
Maasha Trust MA$265,269 Director $146,500 $137,166 2023
Northwest Pa Area Health Education Cente PA$296,918 Executive Dir. $74,279 $73,032 2025
Faith Hope & Love Christian Ministr GA$297,330 Medical Dire $136,500 $138,900 2024
Global Health Promise OR$262,465 Director And President Of The $12,300 $11,901 2023
Boone County Hospital Foundation IA$298,829 Executive Dir. $26,449 $28,553 2025
Ann Arbor Community Acupuncture MI$257,333 President $59,413 $63,895 2023
Nevada Medical Center Inc NV$305,650 President $85,800 $84,794 2025
Delta Epsilon Mu VA$254,475 National President $3,250 $3,176 2024
Upstream Public Health OR$308,414 Executive Director $55,500 $52,160 2024
Midwest Street Medicine SD$308,652 Medical Director $30,000 $32,644 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted9th

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 (Michelle Pagitt) 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 118 similarly situated organizations (Same NTEE sector (E70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,333 is reasonable (approximately the 11th 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.