Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

The Lobiko Initiative

Executive Director / CEO

EIN 852563277
CA · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Wilita Sangum, Executive Director / CEO ($46,614) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12,275 total compensation of comparable organizations → $183,591 $46,614
$26,26710th
$33,09525th
$41,589Median
$71,96975th
$103,24090th
$46,614This org · 56th
p10$26,267
p25$33,095
p50$41,589
p75$71,969
p90$103,240
$46,614

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.

OrganizationStateTotal revenueTotal compSource
Living Success CenterCA $366,921$12,354 990
Holy Martyrs Of England And WalesCA $354,872$38,969 990
Christian Leadership InstituteCA $379,685$62,102 990
Organic Outreach International IncCA $386,307$102,744 990
Relational Tithe IncCA $340,271$103,983 990
Matthew Fox Legacy ProjectCA $335,723$39,000 990
Lives Worth SavingCA $334,760$31,000 990
Niswa Association IncCA $328,005$40,000 990
Life Balance InstituteCA $326,590$41,589 990
Laughter For All IncCA $325,275$33,811 990
Faith For Today IncCA $313,736$32,449 990
Dallas Willard MinistriesCA $421,340$97,721 990
Poimen MinistriesCA $303,501$61,118 990
Hope AcademyCA $300,477$37,063 990
Care Net Womens Resource Center OfCA $433,199$57,292 990
Lot318CA $438,059$32,987 990
Be2liveCA $291,496$57,974 990
The Mystical Humanity Of ChristCA $274,389$33,203 990
Global SharingCA $271,324$105,260 990
One Message Foundation CorporationCA $266,703$42,875 990
Compassion CausesCA $265,402$12,275 990
Thrive Learning CentersCA $466,812$47,667 990
Center For Sacred StudiesCA $259,761$21,655 990
Newport Mesa Individual And FamilyCA $489,324$183,591 990
Saturation Church Planting InternationalCA $495,253$96,377 990

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 default56th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted52nd

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 (Wilita Sangum) 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 27 similarly situated organizations (Same NTEE sector (X99) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,614 is reasonable (approximately the 56th 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). 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.