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PeerBasis
Compensation Comparability Determination

Lighthouse Christian Homeschool Academy Inc

Executive Director / CEO

EIN 263178189
FL · NTEE B90
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Cristina Vila, Executive Director / CEO ($7,802) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,221 total compensation of comparable organizations → $149,774 $7,802
$14,78710th
$20,78025th
$47,644Median
$79,42275th
$103,91190th
$7,802This org · 8th
p10$14,787
p25$20,780
p50$47,644
p75$79,422
p90$103,911
$7,802

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

OrganizationStateTotal revenueTotal compSource
Keys Learning Center IncFL $254,113$73,974 990
Housing Leadership Of Palm Beach CountyFL $244,400$128,785 990
True North Academy IncFL $274,290$17,261 990
Micar Christian University CorpFL $279,543$21,136 990
National Voices For Equality Education And Enlightenment IncFL $222,277$52,321 990
Lighthouse Academies IncFL $218,951$149,774 990
Miami Beach Education Foundation IncFL $296,822$2,221 990
National Bible BowlFL $218,089$22,761 990
Miami Dade Urban Debate LeagueFL $217,220$46,191 990
Project Rock South IncFL $214,815$47,644 990
Spectrum Education IncFL $212,961$79,422 990
Stem XposureFL $211,413$5,436 990
Doctors Of Academics Learning AcademyFL $208,034$30,985 990
Gethsemane Ranch IncFL $204,030$20,780 990
Grace Education & BusinessFL $201,797$48,355 990
Better Learning IncFL $314,284$94,793 990
Seminary For The Third MillenniumFL $200,165$15,603 990
Peace & Friendship Society Of Central Florida IncFL $192,244$76,905 990
American Porphyria FoundationFL $335,190$60,798 990
Nat King Cole Generation Hope IncFL $347,809$84,542 990
International Gay & Lesbian TravelFL $351,119$14,243 990
Collegiate Pathways IncFL $365,300$109,989 990
Compass Outreach And Education Center IncFL $371,658$18,750 990
Edu IncFL $372,668$92,381 990
Watermark Homeschool Enrichment IncFL $382,427$35,926 990

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 FL 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted4th

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 (Cristina Vila) 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 25 similarly situated organizations (Same NTEE sector (B90) + FL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,802 is reasonable (approximately the 8th 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.