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PeerBasis
Compensation Comparability Determination

Warburton Chapel Trustees

Executive Director / CEO

EIN 060646928
CT · NTEE N20Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nancy T Maclean, Executive Director / CEO ($3,000) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Nancy T Maclean — reported title “Trustee”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$695 total compensation of comparable organizations → $201,609 $3,000
$3,59710th
$22,17425th
$29,433Median
$39,51575th
$79,47090th
$3,000This org · 13th
p10$3,597
p25$22,174
p50$29,433
p75$39,515
p90$79,470
$3,000

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 CT 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
Camp Caleb Christian Association Inc KY$114,624 Director/ Key Employee(jan-aug) $22,012 $25,967 2023
Christian Youth Fellowship Inc CT$114,726 President $46,800 $48,182 2023
Camp Louemma Inc NJ$102,228 Executive Dir. $95,000 $90,464 2024
Camp Kids Are Kids Chicago IL$121,024 Director $30,000 $31,456 2024
Holiday Rambler Recreational Vehicle IN$94,391 Finance Coordinator $600 $695 2023
Peak Adventure Ministries NC$93,513 Executive Director $24,500 $26,999 2024
Chicagami MN$129,091 Camp Director $28,674 $30,218 2024
Glad Tidings Bible Camp Inc NE$129,102 Executive Dir. $30,749 $36,315 2023
College Of Diplomates Of The American IL$130,025 Director $1,000 $1,080 2023
Eagle River United Methodist Camp AK$130,545 Camp Manager $2,600 $2,651 2024
Monroe County Education Foundation Inc WV$133,506 Administrator $19,210 $22,838 2023
Greater Hamilton Homes Inc MD$133,766 Treasurer $28,731 $28,648 2024
The Kentucky State Police Foundation Inc KY$135,860 Executive Director $77,415 $88,706 2024
Fort Hope Inc CA$137,759 President $37,000 $35,082 2023
Olivet Blue Mountain Camp Inc PA$78,421 President/ceo $25,633 $28,068 2023
Friends Of Wisconsin Camp Tapawingo Corporation WI$143,915 Camp Director, Board Member $51,998 $57,918 2024
Youth Ministry Resources Inc GA$76,969 Founder/ceo $188,000 $201,609 2024
Seeker Springs Ministry Inc LA$144,919 Executive Director $16,692 $20,182 2023
Freedom Center VA$145,772 Executive Di $40,000 $42,408 2023
Camp Pattersonville Inc NY$146,633 Director $40,000 $38,550 2024
Friendly Hills Charitable Foundation Inc OH$151,457 President $4,992 $5,805 2023
Kaneco Association IL$152,576 Secretary/treasurer $12,317 $13,296 2023
Humanity In Unity Inc CO$158,643 Board Member $26,640 $28,049 2023
Backwoods Christian Camp Inc AL$162,108 Managing Director $28,800 $33,184 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted17th

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 (Nancy T Maclean) 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 24 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,000 is reasonable (approximately the 13th 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.