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PeerBasis
Compensation Comparability Determination

Friends Of Manito

Executive Director / CEO

EIN 943124802
WA · NTEE Z99Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kelly Brown, Executive Director / CEO ($57,692) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,408 total compensation of comparable organizations → $535,028 $57,692
$20,59110th
$48,92025th
$76,928Median
$91,69975th
$130,04790th
$57,692This org · 30th
p10$20,591
p25$48,920
p50$76,928
p75$91,699
p90$130,047
$57,692

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 WA 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
Va'ad Harabanim Of Greater Seattle WA$369,517 Secretary $66,486 $66,486 2024
Washington Association Of Criminal Defense Lawyers WA$342,213 Executive Director $104,980 $108,081 2023
Living Voices WA$334,859 Artistic Director $60,000 $60,000 2024
Kadima WA$388,117 Rabbi $136,763 $140,803 2023
Fraternal Order Of Eagles WA$331,795 Secretary $6,578 $6,408 2025
Hough Foundation WA$330,408 Executive Director $84,941 $87,450 2023
Ocean Beach School District Foundation WA$320,849 Administrator $10,200 $10,501 2023
The Hi-liners WA$402,726 Artistic Direct $63,008 $64,869 2023
The Master's Mission WA$312,909 President $96,808 $96,808 2024
Salem Arms Community Housing WA$310,832 Executive Director $71,600 $71,600 2024
Earth Ministry WA$411,610 Executive Director $88,665 $91,284 2023
Shoreline Public Schools Foundation WA$301,206 Executive Director $40,240 $40,240 2024
Sound Learning WA$423,767 Exec. Director $60,000 $58,453 2025
St Luke Association WA$425,148 President $535,028 $535,028 2024
Slavic International Association WA$283,976 President $57,600 $57,600 2024
Sentinel Group WA$270,835 Chairman And President $21,419 $22,052 2023
Lundberg Association WA$454,786 President $535,028 $535,028 2024
Highline Heritage Museum WA$456,861 Executive Director $77,956 $77,956 2024
Snoqualmie Valley Preservation Alliance WA$264,774 Executive Dir. $88,125 $88,125 2024
Team Yakima Volleyball WA$461,073 Executive Director $76,928 $76,928 2024
Orcas Open Arts WA$257,731 President $18,400 $18,400 2024
Fishinko Payee Services WA$249,253 Co-executive Director $86,736 $86,736 2024
Clallam-jefferson County Pro Bono WA$245,920 Executive Director $78,840 $81,169 2023
People Of Praise Vancouver Wa WA$241,899 President $33,000 $32,149 2025
Rural Community Development Resources WA$500,419 Executive Director $114,650 $122,876 2022

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default30th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted30th

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 Brown) 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 27 similarly situated organizations (Same NTEE sector (Z99) + WA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,692 is reasonable (approximately the 30th 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.