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PeerBasis
Compensation Comparability Determination

Landon's Light Foundation

Executive Director / CEO

EIN 843421530
ND · NTEE W12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Julie Christianson, Executive Director / CEO ($87,735) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Julie Christianson — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12,697 total compensation of comparable organizations → $95,710 $87,735
$14,64110th
$22,54325th
$41,347Median
$69,56975th
$90,18890th
$87,735This org · 87th
p10$14,641
p25$22,543
p50$41,347
p75$69,569
p90$90,188
$87,735

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 ND 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
Bendable Therapy OR$492,687 Executive Dir. $17,800 $15,063 2024
Milford Community Media Center Inc MA$490,870 Executive Director $74,519 $62,822 2023
The Finest & Bravest Foundation Of Sugar Land TX$482,164 Director Of Development $43,500 $39,651 2024
The Out Foundation NY$459,094 Executive Di $115,297 $94,938 2024
Your Child's Friendly Home Inc NY$536,991 President $32,500 $26,761 2024
Mishor Inc NJ$538,998 Executive Dir. $93,800 $76,315 2024
Neighbors United MI$446,639 President $13,500 $12,697 2024
Grassroot Projects WA$573,841 Board Member / Part-time Exec. Dir. (Wa) $50,681 $41,347 2024
Merrimack Valley Immigrant & MA$406,189 Executive Di $18,000 $14,359 2025
Patriotic Hearts Inc CA$405,941 Member Represe $58,000 $45,638 2024
N-star Events Inc GA$593,876 Officer $20,000 $18,325 2024
Good Street Inc TX$393,544 Director Of Csr $105,000 $95,710 2024
Warrior Reunion Foundation MD$597,943 Executive Dir. $97,500 $83,063 2024
Advocates For Homeless And PA$355,960 Executive Di $35,185 $32,917 2023
Iha Hospital Assistance Foundation Inc IN$343,851 President (End 6/2024) $45,333 $43,563 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default87th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted80th

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 (Julie Christianson) 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 15 similarly situated organizations (Same NTEE sector (W12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $87,735 is reasonable (approximately the 87th 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.