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

Utah Lighthouse Ministry Inc

Executive Director / CEO

EIN 942874948
UT · NTEE X990
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sandra Tanner, Executive Director / CEO ($41,600) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sandra Tanner — reported title “President of the Board, Director, Office Manager”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$175 total compensation of comparable organizations → $93,744 $41,600
$4,91710th
$8,48325th
$16,547Median
$29,89175th
$43,49390th
$41,600This org · 89th
p10$4,917
p25$8,483
p50$16,547
p75$29,891
p90$43,493
$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 UT 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
Fsf Church SC$24,408 Director $12,000 $11,881 2024
Iglesia Milagro De Dios Inc FL$23,877 Pastor $4,600 $4,101 2024
Do Something Inc IN$24,695 Executive Director $45,000 $46,367 2023
Restoration Ministries Inc CO$23,701 Pres/treasurer $38,160 $34,726 2024
Tong Jue Si CA$24,864 Officer $12,000 $9,834 2024
World Icc CA$23,478 Cfo $6,000 $4,917 2024
Confraternity Of Our Lady Of Grace CA$25,472 Chairman $6,000 $4,917 2024
Global Advance Foundation TX$26,236 President $90,758 $86,159 2024
Ministry Transitions Inc MN$26,580 Executive Di $39,634 $37,167 2024
L & R Lawrence Family Foundation CA$26,666 Assistant Treasurer (From $50,736 $41,577 2024
Bronx Support Corporation NY$21,530 Secretary $37,263 $31,956 2024
Christiania Lutheran Church Foundation MN$21,078 Director $30,000 $28,963 2023
The Urban Ministry Institute Of Colorado CO$27,989 Dean $12,000 $11,243 2023
Puppets And Praise Ministries Inc WA$20,200 Treasurer $13,765 $11,696 2024
Larry D Ford Ministries Inc FL$28,622 President $4,622 $4,242 2023
Rts Foundation Inc MS$19,574 President $29,156 $30,818 2024
Chokhor Gepel Ling CA$19,438 Exec Dir/pre $5,700 $4,809 2023
The Center For Biblical MO$19,423 President $6,400 $6,623 2023
Insight Foundation Inc MA$29,095 Director $19,403 $16,547 2024
Ma Hadul Iman Ny Inc NY$19,163 President $15,601 $13,379 2024
Mike Ryan Ministries Inc TX$18,822 Presidentdirector $18,948 $18,519 2023
Binik-lewinger Supporting Foundation NY$29,741 Secretary $30,887 $26,488 2024
Grace Unleashed Inc MN$18,621 Pres,ceo, Treas $7,200 $6,751 2024
Jacobs Brothers Evangelistic PA$18,528 President $6,428 $6,084 2024
Relevant Ministry Inc MS$18,398 President $16,000 $17,411 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default89th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted77th

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 (Sandra Tanner) 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 47 similarly situated organizations (Same NTEE major group (X), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,600 is reasonable (approximately the 89th 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.