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PeerBasis
Compensation Comparability Determination

Light Up Hope Inc

Executive Director / CEO

EIN 384049405
CO · NTEE T30
FY ending 2023-12-31
June 11, 2026

This analysis benchmarks the total compensation of Kelly Shaughnessy, Executive Director / CEO ($89,000) against every comparable organization that fit the selection criteria — 168 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kelly Shaughnessy — reported title “PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

168 organizations qualified on sector, size, and geography 168 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,205 total compensation of comparable organizations → $421,750 $89,000
$18,77210th
$43,01825th
$94,523Median
$143,16475th
$219,13490th
$89,000This org · 49th
p10$18,772
p25$43,018
p50$94,523
p75$143,164
p90$219,134
$89,000

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 CO 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
Lutheran Social Services Foundation Of NY$2,429,179 President/ceo $69,008 $63,166 2024
The Childrens Institute Foundation PA$2,432,964 President & Ceo $23,175 $24,102 2023
Rochester Area Community Foundation NY$2,444,586 Executive Director, Act Rochester $116,698 $106,819 2024
Faribault Foundation Inc MN$2,455,904 Executive Director $85,790 $85,870 2024
2022 Act Foundation Inc PR$2,403,913 Secretary $45,600 $44,292 2024
🔒 163 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default49th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted22nd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 168-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 11, 2026.