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PeerBasis
Compensation Comparability Determination

Community Based Education Support

Executive Director / CEO

EIN 990354795
HI · NTEE B11
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rowena Mansanas, Executive Director / CEO ($5,688) against every comparable organization that fit the selection criteria — 148 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Rowena Mansanas — 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

148 organizations qualified on sector, size, and geography 148 within the band form the benchmarked peer set.

Distribution of comparable compensation

$747 total compensation of comparable organizations → $474,989 $5,688
$8,12610th
$22,83125th
$53,720Median
$89,97975th
$135,56890th
$5,688This org · 7th
p10$8,126
p25$22,831
p50$53,720
p75$89,979
p90$135,568
$5,688

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 HI 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
Lincoln Trail College Foundation IL$467,502 Executive Director $26,400 $28,989 2024
Foundation For The Young Womens TX$473,132 Executive Dir. $96,300 $107,594 2024
The Birmingham Athletic Partnership AL$474,118 Director $6,000 $7,053 2025
The Perquimans County Schools NC$477,048 Secretary/tr $31,683 $35,622 2025
Ridgefield Boosters WA$477,422 Treasurer $5,538 $5,395 2025
Pantheon Education Center Inc IN$478,938 Ceo $78,908 $92,944 2024
Georgia Tech Global Inc GA$460,000 President $58,151 $63,624 2025
La County Library Foundation CA$479,609 Executive Director $162,852 $157,067 2024
Eei Support Corporation CA$480,000 Ceo (Until 5/22) $34,043 $33,804 2023
Friends Of Veritas Preparatory Charter MA$457,074 President $23,440 $23,527 2024
University Of North Carolina At NC$457,066 Treasurer $56,564 $65,280 2024
Great Lakes Academy Support IL$454,800 Treasurer $6,807 $7,695 2023
The Partners Program CA$453,969 Director/head Of School $210,112 $208,634 2023
The Berkeley Institute CA$452,970 Executive Director, Treasu $125,190 $120,743 2024
Musd Holding Corp CA$452,888 President $19,780 $18,585 2025
Parkland School District Education PA$452,639 Executive Di $79,810 $86,605 2025
The Regency Foundation PA$489,894 President, Board Member $23,937 $27,450 2023
American Institute For Neuro-integrative CT$492,671 President,executive Direct $152,000 $155,079 2025
Johnson County Library Foundation KS$492,704 Executive Director $20,589 $24,844 2024
Friends Of Peak To Peak Inc CO$446,170 Executive Director Of Operations $43,550 $48,020 2023
Awhs Falcon Foundation CA$493,259 Managing Dir. $13,635 $13,539 2023
Winston Knolls Foundation For Thriving IL$445,521 President $2,472 $2,714 2024
Aledo Isd Education Foundation TX$494,375 Executive Director $71,667 $80,072 2024
New Discoveries Affiliated Building Co MN$444,000 President $43,067 $47,531 2024
Friends Of The Santa Cruz Public CA$498,125 Executive Director $90,000 $89,366 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to HI 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 HI 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted20th

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 (Rowena Mansanas) 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 148 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,688 is reasonable (approximately the 7th 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.