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PeerBasis
Compensation Comparability Determination

Guiding Light Mentoring

Executive Director / CEO

EIN 471683576
OH · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Latisha Owens, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 467 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: Latisha Owens — reported title “FOUNDER AND”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

467 organizations qualified on sector, size, and geography 467 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $140,022 $50,000
$10,69410th
$27,98025th
$50,370Median
$68,82875th
$89,64290th
$50,000This org · 49th
p10$10,694
p25$27,980
p50$50,370
p75$68,828
p90$89,642
$50,000

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 OH 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 Young Airman Association NY$252,601 Chairman Of The Board Of Directors $164,000 $139,918 2024
Youth Utilizing Power And Praise Organization CA$252,823 Executive Director $54,000 $45,325 2023
Gulf Coast Bible Camp Inc MS$253,194 Executive Dir. $46,923 $50,799 2023
Champions Institute TX$251,507 Director $49,382 $46,639 2024
The Rock Of Kingsley Inc MI$251,336 Executive Director $17,000 $17,056 2023
Musicworks Inc NC$251,076 Program Director $62,288 $60,766 2024
Hand In Hand Creative Learning IN$254,358 Director $40,278 $41,288 2023
Venture Free Foundation CA$251,027 Executive Director $46,800 $38,155 2024
How Our Lives Link Altogether Inc NY$250,916 Co-founder $50,000 $42,658 2024
Neighborhood Change Youth Organization Inc NY$250,774 Director $40,000 $35,134 2023
The Brandon Foundation Incorporated IN$255,041 Ceo/founder $50,000 $51,254 2023
First Love Kids International Inc GA$250,076 Director $30,000 $28,480 2024
Reality Check Inc AR$249,786 Executive Director $79,248 $84,104 2024
Southeast Nashville Homeschool TN$249,740 Executive Director - Start 6/23 $8,000 $8,174 2023
The Houston Friendship And Wellness TX$255,665 Vice Preside $62,292 $58,831 2024
Texas United Fc TX$249,719 General Manager $55,059 $60,193 2021
Girls On The Run Western Montana MT$249,422 Council Dire $35,327 $35,954 2024
Advantage Lancaster PA$256,885 Executive Director $29,080 $28,189 2023
The Safety Place LA$248,440 Executive Director $17,500 $18,194 2024
Open Door Abuse Awareness Prevention PA$248,263 Executive Director $109,072 $102,695 2024
Lisbon Bronco Athletic Boosters ND$248,020 Vice President $7,200 $7,681 2023
Creative Academy GA$257,500 Executive Director $15,000 $14,240 2024
Team Takeover Inc MD$257,750 President $14,073 $12,789 2023
Quincy House MN$247,636 Executive Di $24,608 $22,957 2024
Working Parents Alliance Inc NY$247,391 Executive Dir. $67,404 $57,506 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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)44th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted49th

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 (Latisha Owens) 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 467 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 49th 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.