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PeerBasis
Compensation Comparability Determination

The Illumination Foundation

Executive Director / CEO

EIN 711047686
CA · NTEE P85
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Paul Leon, Executive Director / CEO ($309,650) against every comparable organization that fit the selection criteria — 409 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Paul Leon — reported title “Former CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

409 organizations qualified on sector, size, and geography 409 within the band form the benchmarked peer set.

Distribution of comparable compensation

$523 total compensation of comparable organizations → $2,882,292 $309,650
$127,26510th
$230,35225th
$331,831Median
$455,70475th
$601,24490th
$309,650This org · 43rd
p10$127,265
p25$230,352
p50$331,831
p75$455,704
p90$601,244
$309,650

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
Eastside Retirement Association WA$55,444,942 President & Ceo (Through Dec 2024) $51,536 $51,901 2024
Fegs Home Attendant Services Inc NY$55,492,037 Executive Dir $245,340 $249,374 2024
Community Partnership For Children Inc FL$55,641,586 Ceo $207,348 $225,579 2023
All For Kids Organization CA$54,882,637 President/ceo $362,217 $351,825 2024
Canine Companions For Independence Inc CA$54,867,794 Chief Executive Officer $452,253 $439,278 2024
🔒 404 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 CA 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 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 default43rd
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted35th

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 409-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 9, 2026.