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PeerBasis
Compensation Comparability Determination

Seeds Of Light Foundation

Executive Director / CEO

EIN 873959547
OR · NTEE A90
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jessica Shinners, Executive Director / CEO ($41,600) against every comparable organization that fit the selection criteria — 43 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

Benchmarked executive: Jessica Shinners — reported title “Secretary”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

43 organizations qualified on sector, size, and geography 43 within the band form the benchmarked peer set.

Distribution of comparable compensation

$195 total compensation of comparable organizations → $339,849 $41,600
$1,13310th
$4,91625th
$13,277Median
$31,38375th
$80,49890th
$41,600This org · 81st
p10$1,133
p25$4,916
p50$13,277
p75$31,383
p90$80,498
$41,600

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
International Classical Concerts Of The CA$19,562 President $7,000 $6,322 2024
Museum Of Ancient Wonders CA$19,670 Executive Director $5,500 $4,967 2024
Network Of Ensemble Theaters Inc OR$20,205 Executive Dir. $83,898 $83,898 2023
University Cultural Center Association MI$18,733 Executive Director $305,767 $339,849 2023
Stephen J Ponzillo Jr Memorial Library MD$20,728 Grand Secretary $9,099 $9,160 2023
North Texas Public Broadcasting TX$18,220 President & Ceo $28,809 $31,032 2023
The New York City Police Museum NY$21,135 Executive D $21,540 $20,358 2024
Cedar Rapids Symphony Orchestra IA$18,000 Interim Ceo $4,528 $5,185 2024
Streatorland Historical Society Inc IL$17,809 Executive Director $13,470 $13,851 2024
Yankee Air Museum Foundation Inc MI$17,520 Executive Director $135,000 $145,743 2024
Secret Land Arp CA$17,500 Executive Director $4,000 $3,719 2023
Coatesville Cultural Society Inc PA$17,419 President $30,994 $32,328 2024
Contact Collaborations Inc VT$22,079 President $12,250 $13,277 2023
Carmel Mission Foundation Inc CA$22,133 Executive Dir. $56,623 $52,650 2023
Strategic Air & Space Museum Foundation NE$22,156 President/ceo $13,500 $15,636 2023
Menlowe Ballet CA$16,800 Artistic Director $599 $541 2024
The Buddhayana Foundation Inc MA$22,435 Treasurer $24,000 $22,557 2024
Wayne County Historical Society IL$22,599 Director / Curator $4,830 $4,966 2024
Sfte Inc NM$22,897 Presidentdirector $13,670 $15,378 2024
Claude Heater Foundation CA$23,205 Ceodirector $70,000 $65,089 2023
Us-china Language & Culturefoundation CA$23,580 President $580 $524 2024
The City Of Socorro Community Initiative TX$23,642 Executive Director $69,894 $75,287 2023
Whitney Plantation Museum LA$23,809 Executive Director $12,252 $14,528 2023
Dream Out Loud Productions CA$15,043 President $20,000 $18,597 2023
Afton Historical Society Press MN$14,792 Bookeeper $2,500 $2,583 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 default81st
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted81st
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 (Jessica Shinners) 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 43 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,600 is reasonable (approximately the 81st 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.