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PeerBasis
Compensation Comparability Determination

Light Collective Inc

Executive Director / CEO

EIN 841739777
OR · NTEE G30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrea Downing, Executive Director / CEO ($85,680) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,536 total compensation of comparable organizations → $192,423 $85,680
$17,30610th
$41,48225th
$69,414Median
$84,43175th
$109,51390th
$85,680This org · 76th
p10$17,306
p25$41,482
p50$69,414
p75$84,431
p90$109,513
$85,680

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 Barry L Joyce Cancer Support Fund Inc NC$277,491 Executive Director $91,023 $101,276 2023
Check For A Lump AZ$279,490 Executive Director $63,059 $65,304 2023
Childrens Oncology Camping Association Intl AL$274,478 Executive Director $50,000 $58,167 2023
Cancer Navigators Inc GA$284,637 Foundation D $19,534 $20,544 2024
Ovarcome Non-profit Inc TX$286,812 President & Founder $82,500 $86,316 2024
The Nightbirde Foundation OH$286,921 Ceo & Chairman $103,847 $118,440 2023
Beth C Wright Cancer Resource ME$289,375 Executive Di $66,000 $69,124 2024
Mesquite Cancer Help Society NV$262,030 Executive Administrator $12,075 $12,660 2024
Asociacion Latina De Asistencia Y IL$260,744 Executive Di $70,000 $74,105 2023
Art Of Life Cancer Foundation Inc CA$252,814 Executive Dir. $91,445 $82,589 2024
Donna Terrell's Yoga Warriors AR$252,513 Director $10,000 $11,757 2024
Arizona Oncology Foundation AZ$250,440 Executive Director $85,000 $85,501 2024
Cancer Resource Center Of The Desert CA$308,548 Chief Executive Director $77,258 $71,838 2023
Breast Cancer Network Of Western New Yorkinc NY$243,624 Executive Director $35,000 $32,227 2025
Tracys Kids Inc MD$315,682 President, Board Member $60,000 $60,404 2023
Candelighters Childhood Cancer Foundation Of Southern Arizona AZ$237,573 Executive Director $24,000 $24,141 2024
Vessel Of Honour Ministries Inc TN$323,115 Executive Director $50,802 $55,852 2024
No Stomach For Cancer Inc WI$227,937 Executive Director $54,174 $57,650 2025
Lighthouse For Hope Inc AZ$223,212 Executive Director $64,229 $66,516 2023
Cancer Patient Support Program VT$338,908 Exec Director $75,098 $79,059 2024
Legacy Of Hope PA$340,430 President $62,500 $69,867 2022
Madeline Fiadini Lore Foundation NJ$215,532 Executive Director $18,000 $17,306 2023
Coalition Against Childhood Cancer PA$210,829 Executive Director (Until 12/23) $40,096 $41,822 2024
Michigan Institute Of Urology Men's MI$347,122 Executive Director $75,000 $83,360 2023
Oral Cancer Foundation Hill NM$347,299 President $70,000 $78,747 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 default76th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted75th

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 (Andrea Downing) 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 51 similarly situated organizations (Same NTEE sector (G30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,680 is reasonable (approximately the 76th 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.