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PeerBasis
Compensation Comparability Determination

Lighthouse Recovery Services Inc

Executive Director / CEO

EIN 020570995
KY · NTEE P80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shawna Moore, Executive Director / CEO ($34,113) against every comparable organization that fit the selection criteria — 182 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: Shawna Moore — 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

182 organizations qualified on sector, size, and geography 182 within the band form the benchmarked peer set.

Distribution of comparable compensation

$549 total compensation of comparable organizations → $88,400 $34,113
$9,95910th
$22,10625th
$40,829Median
$58,78375th
$68,91090th
$34,113This org · 41st
p10$9,959
p25$22,106
p50$40,829
p75$58,783
p90$68,910
$34,113

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 KY 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
Professional Student Government MN$195,627 Secretary Of Grants, President $5,200 $4,645 2024
Dentists Who Care Inc TX$198,497 Executive Director $65,000 $58,783 2024
Promoting Responsible Independence In Daily Endeavors Inc CA$195,145 President $30,000 $23,420 2024
Surayya Anne Foundation Inc OK$199,279 Executive Director $49,000 $50,221 2023
Lowell Terrace Corp CO$194,511 Board President & Ceo Of Mhcd $24,467 $21,837 2023
Hope Reins In Texas Inc TX$194,211 Director $20,300 $18,359 2024
Helping Hands Of Yuma AZ$193,285 Executive Director $65,322 $58,473 2023
Surpassing Grace TX$201,340 Executive Director Board Chair $28,000 $25,322 2024
Coleman Road Supportive Housing Inc MN$192,374 President/tr $65,715 $60,439 2023
North Carolina Statewide Independent NC$202,255 Executive Director $71,308 $66,612 2024
Indian Council Of The Elderly Inc WI$203,080 Prog Coordinator $36,320 $34,293 2024
Community Access Naperville Inc IL$190,504 President $1,305 $1,160 2024
Unbridled Change VA$203,658 Exec Dir/pre $40,000 $35,948 2023
Dress For Success Billings Inc MT$190,236 Executive Director $47,167 $45,966 2024
Yanam2m CO$204,439 Ceo $54,680 $48,802 2023
Westfield Residence Inc CA$189,049 Director $2,450 $1,913 2024
Esperanza Immigration Legal Services PA$206,309 Executive Director $85,696 $79,543 2023
Hannah And Friends Inc IN$187,260 Secretary, Director Of Ope $18,545 $18,203 2023
Texas Burn Survivor Society Inc TX$208,307 Executive Dir. $48,000 $44,691 2023
Homes For Laurel Inc MD$184,441 Vice President & Director $27,109 $22,913 2024
Metro Apartments Inc MN$209,839 Executive Vice President $18,918 $17,399 2023
Laura Mahoney Autism And Epilepsy NH$183,743 Executive Director $34,614 $29,749 2023
Mend On The Move MI$210,320 Executive Di $45,047 $43,278 2023
Deaf Ability Resource Inc CA$210,740 Ceo / President $84,100 $65,654 2024
Helping Our Riders Succeed In Education TX$211,029 Executive Director $37,822 $34,205 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default41st
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted45th
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 (Shawna Moore) 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 182 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,113 is reasonable (approximately the 41st 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.