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PeerBasis
Compensation Comparability Determination

Light 2 The World

Executive Director / CEO

EIN 473730290
OR · NTEE P30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Tamang, Executive Director / CEO ($61,116) against every comparable organization that fit the selection criteria — 179 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

179 organizations qualified on sector, size, and geography 179 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $211,917 $61,116
$22,12810th
$40,64925th
$63,093Median
$85,03775th
$111,88390th
$61,116This org · 48th
p10$22,128
p25$40,649
p50$63,093
p75$85,037
p90$111,883
$61,116

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
The Alabama Campaign To Prevent AL$322,960 Executive Di $88,201 $99,664 2024
Patchogue Medford Youth & Community NY$321,935 Executive Director $32,743 $31,861 2023
Umpqua Valley Farm To School OR$321,237 Executive Director $68,900 $68,900 2023
Hicksville Teenage Council Inc NY$320,756 Executive Director $91,387 $86,373 2024
The Orange County Friendship Circle Inc CA$320,038 Director $66,992 $62,292 2023
Family Support Center Of Washington Co UT$332,383 Executive Director $75,035 $80,324 2024
Stmary'scaringinc MD$332,463 Executive Director $43,200 $42,243 2024
Todos Together Inc PR$332,666 Executive Director $44,859 $43,572 2024
Kindred Kids Child Advocacy Center CO$334,144 Executive Di $91,853 $92,122 2024
Accompanied By Gods Love Inc TX$334,443 Administrator Founder $33,050 $34,579 2024
Court Care For The Pikes Peak Region Inc CO$334,727 Executive Dir. $24,500 $24,571 2024
Indiana Blind Children's Foundation IN$316,146 Executive Director $97,765 $111,019 2023
Casa A Voice For Children CA$315,713 Ceo $147,072 $132,830 2024
Legacy Refuge MN$336,424 President $60,000 $62,010 2024
Tutwiler Community Education Center MS$313,721 Executive Director $67,178 $80,567 2023
Games For Love WA$313,447 Ceo $64,332 $60,242 2024
Every Child Valued A Nj Nonprofit NJ$312,254 Executive Dir. $45,100 $43,361 2023
Camp Sunrise Inc MD$310,415 Executive Director $43,000 $42,047 2024
Wings Of Hope Ranch Inc VA$309,028 Executive Director $32,748 $34,049 2023
Lollipop Theater Network Inc CA$308,877 Executive Director $143,985 $130,042 2024
The Inspired Community Project Inc NY$308,850 President $101,043 $95,499 2024
Joy Company-joyco CA$308,452 President Executive Director $65,125 $60,556 2023
Youth Collaborative Inc NC$343,947 Program Director $50,400 $54,468 2024
Frontline Mission AK$307,806 Executive Di $50,647 $50,645 2024
Kiddie Kollege & Learning Cent GA$307,501 Key Employee $45,240 $47,577 2024

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 default48th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted87th

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 (Michael Tamang) 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 179 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,116 is reasonable (approximately the 48th 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.