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PeerBasis
Compensation Comparability Determination

Little Light Studios

Executive Director / CEO

EIN 270409706
TN · NTEE P20
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Scott Mayer, Executive Director / CEO ($52,200) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Scott Mayer — reported title “BOARD PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,855 total compensation of comparable organizations → $205,500 $52,200
$14,36610th
$50,15525th
$67,102Median
$91,19075th
$106,34090th
$52,200This org · 27th
p10$14,366
p25$50,155
p50$67,102
p75$91,190
p90$106,340
$52,200

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 TN 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
Conlee Ministries TN$448,599 President $13,900 $13,900 2024
Pirate Springs TN$430,472 President/ceo $20,800 $20,800 2024
Community Restoration Coalition TN$420,913 President $5,855 $5,855 2024
Compassus Living Foundation Inc TN$498,227 Executive Director $60,955 $62,755 2023
Aloe Family Inc TN$406,440 Executive Dir. $14,832 $14,832 2024
Emmaus House Inc TN$515,482 Exec Director $66,520 $66,520 2024
Pregnancy Care Center TN$519,497 Executive Di $64,276 $64,276 2024
Hope For The Inner City Inc TN$525,054 Executive Director $69,958 $69,958 2024
The Bridge House Inc TN$376,866 Executive Di $92,187 $92,187 2024
Ashas Refuge TN$376,090 President-executive Director $42,000 $42,000 2024
A Step Ahead Foundation Tri-cities TN$342,375 Executive Di $65,000 $65,000 2024
Sweetwater Area Ministries Inc TN$563,575 Executive Director $68,819 $68,819 2024
Reach One Touch One Ministries TN$569,724 Executive Director (Thru Oct) $47,873 $47,873 2024
Portland Cares TN$570,103 Executive Dir. $66,120 $66,120 2024
Mayhem Mission TN$572,357 Director $57,000 $57,000 2024
Brenda's House Of Hope Inc TN$324,249 President $88,197 $88,197 2024
Casa Of The Tennessee Valley TN$324,024 Executive Di $65,742 $67,684 2023
Wecaretn TN$587,712 Director $107,620 $107,620 2024
United Ways Of Tennessee TN$308,603 Ceo $151,029 $151,029 2024
Casaluz TN$608,401 Executive Director $98,734 $98,734 2024
Music For Seniors TN$611,496 Interim Exec $100,000 $100,000 2024
The Barnabas Vision Inc TN$614,939 Chairman/president $105,060 $105,060 2024
Barron Heights Community Development Corporation TN$651,159 Secretary-treasurer $13,500 $13,500 2024
Isaiah 58 Inc TN$651,790 Coo $68,185 $68,185 2024
Ambassador Services International TN$668,443 President $205,500 $205,500 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted27th

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 (Scott Mayer) 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 26 similarly situated organizations (Same NTEE sector (P20) + TN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,200 is reasonable (approximately the 27th 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.