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PeerBasis
Compensation Comparability Determination

Welcoming Light Inc

Executive Director / CEO

EIN 020481648
NH · NTEE F20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Peter Kelleher, Executive Director / CEO ($34,771) against every comparable organization that fit the selection criteria — 144 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

144 organizations qualified on sector, size, and geography 144 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $248,617 $34,771
$17,12310th
$34,99425th
$57,621Median
$75,91075th
$92,69590th
$34,771This org · 25th
p10$17,123
p25$34,994
p50$57,621
p75$75,910
p90$92,695
$34,771

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 NH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Marwin Counseling Services IncAL $333,220$12,239 990
8 Oaks IncTN $333,043$27,321 990
Park County Court SupervisedWY $332,427$8,593 990
Point Of Return IncSC $332,201$66,044 990
Lawyers Concerned For Lawyers-CT $336,990$93,698 990
2nd Chance Ministry IncFL $331,454$25,435 990
U-turn For Christ New MexicoNM $331,246$37,391 990
Community Drug CoalitionNM $338,126$85,609 990
Recovery Advocacy WarriorsMI $338,556$81,704 990
Yuba Harm Reduction CollectiveCA $339,385$45,626 990
Freedom House Ministries IncOR $329,121$77,090 990
Grit & Grace A Recovery Community Organization IncGA $339,830$63,462 990
Darjune Foundation IncWI $324,627$43,976 990
Lotus Recovery Homes IncWI $323,079$59,143 990
Natso Foundation IncVA $346,497$153,539 990
Unicoi County Prevention Coalition IncTN $322,089$63,228 990
Revive IncNE $346,687$50,935 990
Safe Place Treatment Services CorporationFL $346,878$38,540 990
The So That Project NfpIL $347,258$65,569 990
Walton Empowers IncGA $348,876$82,564 990
Phoenix House Foundation IncNY $350,690$64,581 990
Calibrate A Non Profit CorporationCA $351,799$20,176 990
Lifeline Rehabilitation And Prevention CenterCA $315,877$22,125 990
Schoharie County Council On Alcohol AndNY $315,674$23,726 990
Recovery Cafe DcDC $313,362$55,386 990

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 NH 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 default25th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted99th

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 (Peter Kelleher) 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 144 similarly situated organizations (Same NTEE sector (F20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,771 is reasonable (approximately the 25th 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). 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.