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PeerBasis
Compensation Comparability Determination

Nature Camp Inc

Executive Director / CEO

EIN 205980301
VA · NTEE N20
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Philip Coulling, Executive Director / CEO ($59,589) 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 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Philip Coulling — reported title “EXECUTIVE DIRECTOR (EX OFF”, 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

$2,991 total compensation of comparable organizations → $123,128 $59,589
$16,35310th
$35,59725th
$56,346Median
$77,85975th
$104,86090th
$59,589This org · 55th
p10$16,353
p25$35,597
p50$56,346
p75$77,859
p90$104,860
$59,589

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 VA 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
Abundant Life Ranch Inc CA$472,929 President $68,312 $61,093 2024
Child And Family Institute Of Fairfield CT$478,030 Executive Director $51,923 $51,911 2023
Pickleball Cares Inc CA$479,180 President $44,833 $41,279 2023
Camp Rise Above Inc SC$482,120 Executive Director $81,354 $87,901 2024
Virginia Brown Community Orthodontic MO$483,130 Vice President $54,737 $61,818 2023
2xsalt Inc NC$483,857 President $72,000 $77,050 2024
Great Oaks Camping Association IL$454,555 Executive Director $64,994 $66,177 2024
White Pine Wilderness Academy Inc IN$454,361 President & Executive Dire $59,650 $65,149 2024
Penuel Inc MO$494,104 Officer $65,160 $71,477 2024
Women's World On Wheels CO$451,159 Executive Di $20,800 $20,656 2024
Spencer County Visitors Bureau Inc IN$498,779 Executive Director $64,408 $72,423 2023
Cowboys Rest Christian Camp And NV$446,096 President $31,708 $32,917 2024
Bournelyf Special Camp PA$502,588 Executive Director $37,083 $38,300 2024
Village Harmony VT$440,638 Ceo Director Non-voting Member $39,200 $40,864 2024
Camp Tuku AZ$437,227 Operations Director $52,325 $52,118 2024
Camp Rainbow Foundation MO$514,755 Executive Director $96,666 $106,038 2024
Story School MA$431,416 Executive Directior $46,153 $44,222 2023
Tennessee Jaycee Foundation Inc TN$431,219 Vp $10,869 $11,833 2024
Summit Huts Association CO$430,452 Exec Dir, En $61,832 $61,405 2024
High Country Adaptive Sports AZ$516,818 Executive Di $75,000 $72,778 2025
Eastview Hockey Association MN$517,281 Gambling Manager $103,078 $105,487 2024
Wapiyapi CO$428,640 Executive Di $105,431 $104,703 2024
National Off-highway Vehicle MT$521,752 Former Exec Director $100,385 $112,071 2024
Monroe Camp And Retreat Center Inc NC$523,035 Executive Director $34,236 $37,719 2023
American Camping Foundation Inc IN$528,751 Interim Chief Executive Officer (Partial Year) $55,208 $58,743 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default55th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted60th
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 (Philip Coulling) 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 $59,589 is reasonable (approximately the 55th 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.