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PeerBasis
Compensation Comparability Determination

Light House

Executive Director / CEO

EIN 861363394
NE · NTEE X20
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Tracey Colgrove, Executive Director / CEO ($28,000) against every comparable organization that fit the selection criteria — 1058 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

1,058 organizations qualified on sector, size, and geography 1,058 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $268,956 $28,000
$13,77210th
$27,90925th
$50,125Median
$79,18875th
$108,79690th
$28,000This org · 25th
p10$13,772
p25$27,909
p50$50,125
p75$79,188
p90$108,796
$28,000

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 NE 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
Ministerio La Palabra Uncion Y Fuego MA$291,193 President $51,600 $43,111 2024
Verbena Foundation Inc NC$291,280 Executive Di $193,552 $191,434 2023
2 Becoming 1 Global Inc SC$291,373 Dirctor, President $24,000 $23,279 2024
Brook Wellness Center Inc MO$290,583 President $30,602 $31,026 2023
Punto De Encuentro CA$291,824 President $26,000 $21,490 2023
Troy Marshall Ministries CA$291,965 President $71,830 $59,372 2023
Olney Christian Community Center Inc TX$292,060 Director $56,350 $52,408 2024
Revival Now International Inc AL$289,976 President $44,600 $44,798 2024
Faber Institute OR$292,317 Director $127,909 $107,592 2025
Center For Awakening Inc MA$289,371 President $53,676 $46,170 2023
Harbor Anglican Church WA$292,701 The Reverend $117,000 $100,269 2023
Al-ma Idah Initiative Foundation WA$289,289 Director $101,192 $82,063 2025
Collegiate Abbey Inc TN$292,835 Co-director $104,950 $102,567 2024
Joe Sneed Ministries Inc TN$292,989 President $47,630 $47,924 2023
Portland Chevra Kadisha ME$288,751 Board Member $750 $698 2024
Go Middle East Inc OK$288,727 President $8,521 $8,724 2024
Preparing The Way Ministries Inc PA$288,722 President $39,802 $37,994 2023
Dave Martin International Corporation MI$293,371 President $195,000 $187,134 2024
Christian Thinkers Society Inc TX$293,485 President $53,000 $50,748 2023
Trinity Outreach International Inc CO$293,776 Pres/chairman $188,989 $168,487 2024
Freedom Encounters Inc ID$293,813 President $24,368 $24,814 2023
Awakened Heart Ministries MI$293,835 Executive Director $149,928 $143,880 2024
Experience Israel Now Inc GA$293,906 Ceo $114,948 $107,459 2024
A New Thing Ministries Company TN$288,085 President $84,633 $85,155 2023
Kingsmen Baseball Inc SC$288,046 Director $60,000 $59,916 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default25th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted25th

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 (Tracey Colgrove) 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 13, 2026, comparing compensation against 1058 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,000 is reasonable (approximately the 25th 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 13, 2026.