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

La Luz Education

Executive Director / CEO

EIN 870892656
CO · NTEE B25
FY ending 2024-07-31
June 10, 2026

This analysis benchmarks the total compensation of Kyle Gamba, Executive Director / CEO ($60,002) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kyle Gamba — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,378 total compensation of comparable organizations → $120,298 $60,002
$15,70510th
$22,04325th
$40,275Median
$65,08275th
$104,99790th
$60,002This org · 64th
p10$15,705
p25$22,043
p50$40,275
p75$65,082
p90$104,997
$60,002

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 CO 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
Indus Center For Academic Excellence MI$206,258 Director $99,769 $107,395 2024
Victory High School NH$191,837 Treasurer $23,100 $21,671 2025
The Bearcamp Center For Sustainable Community NH$190,952 Executive Director $35,000 $34,699 2023
New Jersey School Of Dramatic Arts NJ$216,873 President $45,020 $41,919 2024
Empigo Academy Inc IA$183,107 Dean Of Students $21,900 $24,362 2025
Alabama Association Of Secondary AL$234,666 Asst. Ex Dir $53,039 $61,523 2023
College Access Navigators Inc CO$236,191 Executive Director $60,000 $60,000 2024
Living Oaks Academy SC$237,089 Chairman $21,250 $23,120 2024
Academy Funding Of Bastrop TX$165,463 President $18,000 $18,778 2024
Chesterton Academy Of The FL$237,751 Board Member $22,500 $22,043 2024
Overseas United Education Foundation Inc NH$161,250 Principal $15,000 $14,871 2023
St John Bosco Association OK$250,093 Director $36,000 $40,275 2025
Valor Christian High School In ID$152,564 Secretary $10,782 $11,962 2024
Global Recovery Initiatives Foundation MD$254,208 Director $120,000 $117,000 2024
Eastern Washington Interscholastic WA$146,001 District Dir $43,500 $39,569 2025
East Burke School Inc VT$264,402 Co Head Of School $62,001 $65,082 2024
Dietrich Bonhoeffer Academy Inc TX$265,390 Head Of School $86,592 $88,005 2025
Insight Colearning Center NC$268,088 Executive Director $60,000 $66,564 2023
Rural Education And Workforce Alliance KS$270,521 Member $103,710 $120,298 2023
Pleasant Ridge Christian Academy Inc FL$273,043 Director Of Operations $17,308 $16,957 2024
Doing Art Together Inc NY$279,391 Creative Director $61,200 $59,377 2023
Concordia Academy-wichita KS$283,423 Headmaster $90,000 $101,400 2024
Career Tech High School OR$287,163 Executive Director $25,012 $24,939 2023
Oldham County Athletic Boosters Inc KY$295,877 Treasurer $4,800 $5,378 2024
Questa Middle School Inc FL$296,242 President $66,078 $64,737 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default64th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted60th

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 (Kyle Gamba) 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 10, 2026, comparing compensation against 25 similarly situated organizations (Same NTEE sector (B25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,002 is reasonable (approximately the 64th 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 10, 2026.