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PeerBasis
Compensation Comparability Determination

Shine Your Light

Executive Director / CEO

EIN 364814935
CA · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laurie Gardner, Executive Director / CEO ($14,317) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,466 total compensation of comparable organizations → $93,738 $14,317
$3,30310th
$8,83125th
$19,718Median
$46,25875th
$62,67190th
$14,317This org · 32nd
p10$3,303
p25$8,831
p50$19,718
p75$46,258
p90$62,671
$14,317

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 CA 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
The Westbrook Education Foundation MN$63,748 Director $2,390 $2,735 2024
Milk And Honey Outreach Ministries Inc FL$61,407 Director $42,600 $47,714 2023
Maryland School For Jewish Education MD$65,942 President & Secretary $1,390 $1,466 2025
Albany Fund For Education Inc NY$60,712 Executive Director $32,340 $34,842 2023
Mayor's Scholarship Fund Inc ID$60,237 Executive Di $12,032 $14,441 2025
Agc Oregon Columbia Chapter Foundation OR$58,668 Executive Dir. $21,018 $22,604 2024
Center For American Indian Research & SD$69,050 President $13,800 $17,638 2024
Peace Tax Foundation Inc DC$57,245 Executie Director $17,610 $18,425 2023
Democracy Unlimited CA$70,349 Director/independent Contractor $39,323 $40,484 2023
Minnesota News Media Institute Inc MN$71,376 Executive Director $12,816 $14,665 2024
Cohort Sistas Inc DE$72,436 Executive Director $10,000 $11,047 2025
The Minority Scholars Program MD$72,635 President $3,628 $3,928 2024
Acnpe NY$72,695 Executive Director $55,000 $57,556 2024
Citizens For Road Safety Texas TX$53,170 President $7,500 $8,688 2024
Kindred Spirits Canine Educationcenter CA$73,648 Executive Director $62,400 $64,243 2023
Kauffman Fasttrac Inc MO$52,110 Board Member/treasurer $76,422 $93,738 2024
Colorado Municipal Judges CO$51,168 Exec Director $18,920 $21,010 2024
Training Mission Aviation Inc PA$49,195 Secretary $2,983 $3,547 2023
Mecklenburg Co Bus Edpartnershipinc VA$48,241 Director $16,000 $18,420 2023
Neohumanist College Of Asheville NC$78,689 President $52,500 $62,821 2024
Homeschoolers United In The Big Bend Incorporated FL$81,053 President & Treasurer $15,061 $16,385 2024
Forever International Inc NC$45,550 President $5,100 $6,283 2023
Philomath Foundation CA$45,076 President $29,040 $29,898 2023
California Psychology Internship Council CA$82,024 Executive Director $53,750 $55,338 2023
Lavaca Historical Museum TX$83,283 Treasurer $6,133 $6,922 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default32nd
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted32nd

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 (Laurie Gardner) 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 38 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,317 is reasonable (approximately the 32nd 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.