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PeerBasis
Compensation Comparability Determination

Lightning Boy Foundation Inc

Executive Director / CEO

EIN 820714271
NM · NTEE O50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Isabelle Matthews, Executive Director / CEO ($31,500) against every comparable organization that fit the selection criteria — 469 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Isabelle Matthews — reported title “Administrator Bookkeeper”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

469 organizations qualified on sector, size, and geography 469 within the band form the benchmarked peer set.

Distribution of comparable compensation

$169 total compensation of comparable organizations → $241,499 $31,500
$19,24010th
$44,22725th
$65,206Median
$82,92275th
$104,67790th
$31,500This org · 18th
p10$19,240
p25$44,227
p50$65,206
p75$82,922
p90$104,677
$31,500

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 NM 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
Opportunity Scholars VA$480,827 Director $37,477 $34,637 2023
Americas Youth Outreach Program CA$481,433 President $96,000 $77,073 2024
Foundation For The Child Victims Of The Family Court Llc SC$479,508 President $56,000 $55,922 2023
Fatherhood Revisited OH$482,080 Ceo Vice President Of Board $81,800 $80,553 2024
Camp Beausite Northwest WA$482,722 Executive Dir. $86,844 $72,290 2024
House With A Heart - Pet Sanctuary Inc MD$483,753 President $82,250 $71,494 2024
Deep South Little Britches Rodeo Associa LA$477,537 Treasurer $5,452 $5,582 2024
Camp Hertko Hollow Inc IA$484,687 Executive Dir. $95,923 $97,651 2024
Youth Village Inc FL$485,023 Executive Director $56,833 $49,640 2024
Play Like A Champion Today IN$485,099 Secretary $80,000 $80,755 2023
Education Francaise Greater Houston TX$475,249 Executive Director $65,500 $59,348 2025
Suenos Basketball MA$486,439 Mentor $21,600 $18,047 2024
Fba Academy CA$486,556 Ceo $108,000 $84,472 2025
Transformations Youth Group MO$487,925 Executive Director $56,442 $57,223 2023
Second Life Bikes Inc NJ$473,493 Vice Preside $60,000 $51,278 2023
The Orange Duffel Bag Initiative Inc GA$470,780 President $68,251 $65,689 2023
Cherry Creek Youth Sports CO$470,553 President $28,750 $26,388 2023
Teen Lifeline Inc TX$470,297 Officer $108,087 $103,495 2023
The Dream Center Of Randolph County NC$491,515 Executive Director $61,633 $59,210 2024
Artpreneurs Inc MD$469,928 Executive Director $72,800 $63,280 2024
Keaukaha One Youth Development HI$469,757 President/ed $100,008 $85,707 2023
Nycsalt Inc NY$469,111 Founder & Chief Executive Officer $162,758 $140,780 2023
First Priority Of Tampa Bay Inc FL$469,071 President $86,250 $75,333 2024
100 Black Men Of Middle Tn Inc TN$492,779 Executive Director $110,000 $107,503 2024
Angel Street Inc TN$493,088 Executive Director $66,923 $65,404 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default18th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted18th

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 (Isabelle Matthews) 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 469 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,500 is reasonable (approximately the 18th 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.