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PeerBasis
Compensation Comparability Determination

Fundacion Luz En El Camino

Executive Director / CEO

EIN 923886772
FL · NTEE T31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Indira Ceballos, Executive Director / CEO ($1,099) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$514 total compensation of comparable organizations → $276,011 $1,099
$7,26310th
$21,19425th
$44,634Median
$59,16575th
$89,76690th
$1,099This org · 2nd
p10$7,263
p25$21,194
p50$44,634
p75$59,165
p90$89,766
$1,099

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 FL 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
Ernest Lieblich Foundation CA$0 Board Member $57,080 $50,961 2024
The Venice Endowment Inc FL$0 President/ceo $28,165 $27,357 2024
Gulf Coast Strategic Investments Inc FL$0 President $28,165 $27,357 2024
Woodrun Foundation MI$0 Treasurer $26,189 $27,949 2024
National Black Trans Advocacy Coalition TX$0 Executive Director $92,875 $93,581 2025
Valleycare Senior Housing Inc CA$0 President & Ceo $284,122 $253,668 2024
Jewish Family & Children's Foundation MA$0 Chief Executive Officer $9,110 $8,465 2024
March Foundation TN$0 President $50,479 $53,447 2025
Germantown United Methodist Church Found TN$0 President $50,479 $53,447 2025
United Way Foundation Of Central Wa WA$0 Secretary $99,350 $91,968 2024
The Community Builders Charitable Trust MA$0 Trustee $45,315 $42,103 2024
Ncf Giving Inc TX$0 President $44,237 $45,753 2024
J A Turner Family Foundation NC$0 Member $258,355 $276,011 2024
Isles Community Foundation Inc NJ$0 Managing Director $18,711 $17,273 2024
Charitable Gift Foundation AL$0 Executive Director $5,346 $5,972 2024
Seymour Family Foundation NC$0 Member - Outgoing $48,258 $51,555 2024
Neubauer Family Charitable Trust CA$0 Secretary $90,823 $81,088 2024
Empower Dallas Foundation Inc TX$0 President $13,576 $14,042 2024
Southeast Michigan Opportunity Trust MI$0 Co-trustee $64,903 $69,265 2024
Greater St Louis Real Estate Foundation MO$0 Secretary $14,923 $16,342 2024
Metropolitan Foundation Of Atlanta Inc GA$0 President $82,016 $85,265 2024
Ase Educational Foundation MI$0 Ceo & Pres $36,711 $39,178 2024
Altenheim Properties Inc OH$0 Ceo $34,261 $37,519 2024
The Witte Foundation TX$0 President $497 $514 2024
The Coastal Georgia Foundation GA$0 Secretary $5,829 $6,060 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted0th

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 (Indira Ceballos) 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 46 similarly situated organizations (Same NTEE major group (T), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,099 is reasonable (approximately the 2nd 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.