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PeerBasis
Compensation Comparability Determination

Lightsys Technology Services Inc

Executive Director / CEO

EIN 582456306
CO · NTEE X19
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gregory Beeley, Executive Director / CEO ($78,440) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gregory Beeley — reported title “President/CEO and Board Member”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17,479 total compensation of comparable organizations → $266,951 $78,440
$24,12010th
$41,28325th
$66,998Median
$98,43375th
$135,19090th
$78,440This org · 65th
p10$24,120
p25$41,283
p50$66,998
p75$98,433
p90$135,190
$78,440

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
Biblical Counseling Coalition Inc IN$287,638 Exec. Direct $71,524 $78,661 2024
Gaston Christian Center TX$281,468 Executive Director $74,908 $76,130 2025
Barnabas Ministries Inc MA$296,825 Executive Director $45,217 $41,283 2025
Trinity Roselle Foundation IL$277,146 President And Director $71,411 $75,378 2023
Impact For Living Inc FL$275,985 President / Director $161,696 $158,415 2024
The Rock Campus Outreach TN$271,933 President & Executive Director $103,846 $113,838 2024
Madonna Renewal Center IL$271,687 Exec Directo $18,000 $18,455 2024
Straightway Holdings Inc MO$260,017 President & Treasurer $89,114 $98,433 2024
Ebecc Library Inc MA$259,122 Treasurer $34,379 $32,218 2024
Leading Saints UT$251,452 Executive Director $101,383 $108,213 2024
Forgiven Ministry Inc NC$327,084 President $22,645 $25,123 2023
Khalsa Family Farms NM$331,370 Director $51,550 $57,823 2024
Healthy Growing Leaders Inc SC$241,865 Chairman $94,500 $105,851 2023
Connect The World PA$336,428 Minister $249,320 $266,951 2023
Appointment Congo NC$339,641 President $62,175 $66,998 2024
Living Waters Christian Canoe Camp KS$344,938 Chair $21,900 $24,674 2024
Global Encounters Missions CA$232,377 Executive Di $51,440 $46,323 2024
Unity Temple Restoration Foundation IL$230,930 Executive Director $207,500 $212,745 2024
Star Lake Bible Camp Assn MN$229,531 Camp Directo $62,853 $64,769 2024
Salt & Light Partners MN$226,459 Excutive Director $67,392 $71,498 2023
College & Career Ministries Inc CA$353,936 Exec Director $24,480 $22,696 2023
Hamilton Living Water Ministry Inc OH$222,466 Exec. Direct $48,846 $53,954 2024
His Vessel Ministries AL$355,318 President $83,962 $94,597 2024
Chatham Transitional Ministries Inc GA$357,223 Ministry Coordinator $52,630 $55,188 2024
Great Hunt For God Inc OR$362,328 President/director $61,100 $59,174 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 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 default65th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted57th

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 (Gregory Beeley) 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 37 similarly situated organizations (Same NTEE sector (X19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,440 is reasonable (approximately the 65th 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.