Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Light Of The World Ministry

Executive Director / CEO

EIN 300537272
OR · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christopher A Robertson, Executive Director / CEO ($8,000) against every comparable organization that fit the selection criteria — 758 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Christopher A Robertson — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

758 organizations qualified on sector, size, and geography 758 within the band form the benchmarked peer set.

Distribution of comparable compensation

$58 total compensation of comparable organizations → $495,013 $8,000
$14,22510th
$27,91625th
$50,676Median
$84,12475th
$118,73490th
$8,000This org · 6th
p10$14,225
p25$27,916
p50$50,676
p75$84,124
p90$118,734
$8,000

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 OR 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
Rhoda Wise Shrine Inc OH$196,343 President Ceo $27,040 $30,840 2023
Samuel R Chand Ministries Inc GA$196,417 President $34,000 $35,757 2024
Shadowlands Joy Inc AL$196,505 Executive Director $159,658 $180,406 2024
By Example Missions TX$195,717 Executive Director $52,800 $55,242 2024
Mission Of Hope AR$196,828 Co Administrator, Non Voting $18,111 $21,292 2024
The Gospel Underground VA$196,940 President $129,640 $127,548 2025
Charleston Presbyterian Church SC$195,514 Admininstrat $12,969 $15,167 2022
That Day CA$197,109 President $214,750 $199,683 2023
Grace Adventures Inc LA$197,218 President/di $140,519 $166,618 2023
Mike Kruger Ministries Inc FL$195,198 President $90,000 $88,432 2024
Outfitters For Christ CO$197,366 Executive Dir. $44,665 $44,796 2024
Eglise Sur Le Rocher International Petros Ministry FL$197,420 President $17,500 $17,195 2024
Mision Cristiana Elim Nuevo Re NJ$195,007 President $36,200 $33,805 2024
Torch Of Christ Ministries LA$194,971 President $88,400 $101,812 2024
Mike Guzzardo Ministries TX$198,000 President $280,230 $293,192 2024
Free Grace International TX$198,049 Chairman $43,500 $46,856 2023
Spiritual Innovations Inc GA$194,422 Executive Dir. $97,466 $102,502 2024
Fossores MI$198,133 Founder $33,200 $35,841 2024
Zoro International Ministries Inc TN$198,241 President $182,500 $200,644 2024
Equipping Ministries International Inc OH$194,290 Secretary Non Voting $20,736 $22,971 2024
Global Companions International Inc CA$198,443 Ceo $1,000 $903 2024
3 Oaks Ministries Inc ID$198,766 President $48,000 $53,407 2024
St Luke Missionary Baptist Church Of Narcoossee Inc FL$193,514 Pastor $33,945 $32,493 2025
The Holy Orthodox Order Of Saint George CT$193,510 President $15,000 $15,145 2023
Sports Crusaders MO$199,148 Executive Di $40,000 $45,621 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted6th

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 (Christopher A Robertson) 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 758 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,000 is reasonable (approximately the 6th 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.