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PeerBasis
Compensation Comparability Determination

Lighthouse Living Centers Inc

Executive Director / CEO

EIN 760098353
TX · NTEE L200
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jenna Dhayer, Executive Director / CEO ($24,213) against every comparable organization that fit the selection criteria — 19 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: Jenna Dhayer — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$343 total compensation of comparable organizations → $226,364 $24,213
$11,60710th
$18,33625th
$38,512Median
$49,17775th
$154,86090th
$24,213This org · 32nd
p10$11,607
p25$18,336
p50$38,512
p75$49,177
p90$154,860
$24,213

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 TX 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
Lighthouse Living Centers No 2 Inc TX$397,478 President $24,213 $24,213 2023
Amistad Housing Development TX$400,158 Executive Di $41,666 $40,471 2024
Inclusive Communities Project TX$380,137 Executive Dir. $153,282 $148,884 2024
Wind Terrace Inc TX$415,985 Secretary/treasurer $43,875 $43,875 2023
Community Housing Expansion Of Austin TX$367,669 President $343 $343 2023
Hcha Redevelopment Authority Inc TX$356,807 Finance Director $32,371 $31,442 2024
Evergreen Village Inc TX$352,685 Secretary/treasurer $17,946 $16,982 2025
Habitat For Humanity Of Wichita Falls TX$472,032 Executive Director $46,600 $46,600 2023
North Texas Housing Partners TX$476,449 President $19,755 $19,188 2024
Fulton Gardens Ii Corporation TX$306,407 President $13,180 $12,802 2024
Nautical Affordable Housing Inc TX$306,354 Executive Di $233,050 $226,364 2024
Azteca Economic Development Corp TX$489,922 Manager $46,103 $44,780 2024
Center On Independent Living Community Development Corporation TX$491,165 Executive Director $53,282 $51,753 2024
Rejuvenated Life Inc TX$295,537 Executive Dir. $39,000 $37,881 2024
Texas Community Builders TX$497,931 Ceo $188,912 $178,762 2025
Ser Community Development Corporation TX$285,957 Director (Ceo, Ser Jobs) $7,031 $6,829 2024
Alt Affordable Housing Services Inc - TX$282,598 Executive Director $18,000 $17,484 2024
Walker-montgomery Community Develop TX$554,991 Director $39,650 $38,512 2024
Southfair Community Development TX$560,111 Executive Di $85,168 $82,725 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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), adjusted0th
All sources (D + E + F), adjusted74th

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 (Jenna Dhayer) 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 19 similarly situated organizations (Same NTEE sector (L20) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,213 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.