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PeerBasis
Compensation Comparability Determination

New England Frontier Camp Corp

Executive Director / CEO

EIN 016022229
ME · NTEE N20Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephen Rivers, Executive Director / CEO ($55,719) against every comparable organization that fit the selection criteria — 89 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Stephen Rivers — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

89 organizations qualified on sector, size, and geography 89 within the band form the benchmarked peer set.

Distribution of comparable compensation

$560 total compensation of comparable organizations → $115,320 $55,719
$7,96710th
$22,91725th
$49,452Median
$64,05975th
$85,17290th
$55,719This org · 56th
p10$7,967
p25$22,917
p50$49,452
p75$64,059
p90$85,172
$55,719

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 ME 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
California Pacific Conference CA$378,046 Commissioner $133,728 $115,320 2023
Camp Luck Inc NC$378,594 President $58,525 $58,658 2024
Maine Youth Camping Foundation ME$364,753 Executive Director $79,996 $79,996 2023
Automobile License Plate Collectors MA$364,703 Secretary,co $13,500 $11,768 2024
Camp Conquest TN$364,422 Founder And Ceo $45,625 $47,894 2023
Little Rock Juniors Volleyball Club AR$380,258 Club Directo $20,360 $21,627 2025
Camp Hobe Inc UT$382,844 President $33,582 $33,340 2024
Catholic Camp & Conference Ministries AK$359,665 Executive Director $41,524 $39,646 2023
Prairie View Christian Camp KS$384,975 Director $40,020 $43,177 2023
Simpson Mid-town PA$385,032 President/ceo $15,859 $15,341 2024
El Shaddai Retreat Center TX$354,006 President And Treasurer $15,230 $15,214 2023
Camp Putnam Inc MA$352,128 Director $11,750 $9,978 2025
Camps For Kids KS$392,932 Executive Director $71,381 $77,012 2023
Florida Foundation For Special FL$349,570 Chief Executive Officer $24,427 $22,917 2023
Camp Albrecht Acres Of The Midwest IA$399,920 Executive Director $74,708 $79,348 2024
Red Bank Outdoor Academy CA$343,877 Secretary $24,750 $21,343 2023
Cross Bar X Youth Ranch Inc CO$401,937 Executive Director $60,000 $55,808 2024
Camp Eeshay Of Nj Inc NJ$341,460 Trustee $5,000 $4,331 2024
Kims Kids Inc NY$406,326 Director $28,500 $24,981 2024
Family Counseling Center Of Middle TN$407,644 Executive Di $90,000 $91,765 2024
Occohannock On The Bay Inc VA$336,537 Camp Directo $54,874 $51,395 2024
Have Justice-will Travel Inc VT$411,672 Paralegal $50,020 $47,578 2025
Watertown Youth Soccer Association SD$329,908 Executive Di $50,600 $52,772 2025
Delano Athletic Booster Club Inc MN$329,291 Treasurer $3,000 $2,801 2025
Ohio Mennonite Camp Association Inc OH$328,853 Director $46,753 $49,452 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default56th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted51st

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 (Stephen Rivers) 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 89 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,719 is reasonable (approximately the 56th 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.