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PeerBasis
Compensation Comparability Determination

Beam Kenya

Executive Director / CEO

EIN 462561100
CA · NTEE X20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Colleen Costigan, Executive Director / CEO ($33,600) against every comparable organization that fit the selection criteria — 109 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: Colleen Costigan — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

109 organizations qualified on sector, size, and geography 109 within the band form the benchmarked peer set.

Distribution of comparable compensation

$800 total compensation of comparable organizations → $214,617 $33,600
$16,99710th
$27,40625th
$52,000Median
$81,21775th
$103,24390th
$33,600This org · 32nd
p10$16,997
p25$27,406
p50$52,000
p75$81,217
p90$103,243
$33,600

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
Thinking Through Faith CA$319,788 Ceo $50,400 $51,889 2023
On Campus Ministries CA$323,648 Secretary $31,000 $31,916 2023
Unity 4 Orphans CA$325,932 President $81,217 $81,217 2024
House Of Prayer Ignited CA$327,253 President $40,000 $40,000 2024
Korea Christian Gospel Mission Inc CA$327,843 Director Eme $21,672 $21,672 2024
In Grace Mission CA$308,787 Secretary & $16,500 $16,987 2023
Operation Idream CA$306,639 Ceo $50,200 $51,683 2023
Northern California Christian CA$306,593 Manager $44,284 $45,592 2023
Frank Hechavarria Ministries Inc CA$330,957 President $214,617 $214,617 2024
The Barnabas Group-silicon Valley CA$303,958 Managing Partner $16,000 $16,000 2024
Theodyssey Group CA$303,665 President & Ceo $110,196 $107,356 2025
Streetlight Ministries Inc CA$300,517 Trasure And Store Manger $31,100 $31,100 2024
Kardia CA$297,304 Co-executive Director $53,333 $53,333 2024
Macintosh Ministries Inc CA$296,946 President $64,000 $65,890 2023
Joyful Noise Xpress Inc CA$340,059 President $55,272 $55,272 2024
Troy Marshall Ministries CA$291,965 President $71,830 $73,952 2023
Punto De Encuentro CA$291,824 President $26,000 $26,768 2023
Miracle Minded Ministries 3 CA$345,060 President $124,117 $124,117 2024
Kenani Vou Methodist Church Usa CA$345,441 Ceo $31,231 $31,231 2024
Youth Foundation & Center Of Iv Inc CA$347,566 Ceo/director $94,598 $92,160 2025
Streetlight Christian Ministries CA$287,747 Executive Di $51,006 $51,006 2024
Kesed Seminars CA$351,314 Executive Director $96,000 $98,836 2023
Ondas De Vida Network CA$352,139 President $26,400 $27,180 2023
Student Impact International CA$284,644 President $90,000 $90,000 2024
In Yahshua's Name Inc CA$352,256 President $52,500 $54,051 2023

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)32nd
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted31st

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 (Colleen Costigan) 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 109 similarly situated organizations (Same NTEE sector (X20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,600 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.