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PeerBasis
Compensation Comparability Determination

Penuel Inc

Executive Director / CEO

EIN 237318998
MO · NTEE N20Z
FY ending 2024-12-31
June 10, 2026

This analysis benchmarks the total compensation of Larry Booth Jr, Executive Director / CEO ($65,160) against every comparable organization that fit the selection criteria — 87 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

87 organizations qualified on sector, size, and geography 87 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,276 total compensation of comparable organizations → $112,245 $65,160
$14,88310th
$31,47525th
$52,447Median
$71,00875th
$95,73590th
$65,160This org · 69th
p10$14,883
p25$31,475
p50$52,447
p75$71,008
p90$95,735
$65,160

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 MO 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
Spencer County Visitors Bureau Inc IN$498,779 Executive Director $64,408 $66,022 2023
Bournelyf Special Camp PA$502,588 Executive Director $37,083 $34,915 2024
2xsalt Inc NC$483,857 President $72,000 $70,240 2024
Virginia Brown Community Orthodontic MO$483,130 Vice President $54,737 $56,354 2023
Camp Rise Above Inc SC$482,120 Executive Director $81,354 $80,132 2024
Pickleball Cares Inc CA$479,180 President $44,833 $37,631 2023
Child And Family Institute Of Fairfield CT$478,030 Executive Director $51,923 $47,323 2023
Camp Rainbow Foundation MO$514,755 Executive Director $96,666 $96,666 2024
Nature Camp Inc VA$473,161 Executive Director (Ex Off $59,589 $54,322 2024
Abundant Life Ranch Inc CA$472,929 President $68,312 $55,693 2024
High Country Adaptive Sports AZ$516,818 Executive Di $75,000 $66,346 2025
Eastview Hockey Association MN$517,281 Gambling Manager $103,078 $96,164 2024
National Off-highway Vehicle MT$521,752 Former Exec Director $100,385 $102,166 2024
Monroe Camp And Retreat Center Inc NC$523,035 Executive Director $34,236 $34,385 2023
American Camping Foundation Inc IN$528,751 Interim Chief Executive Officer (Partial Year) $55,208 $53,552 2025
Great Oaks Camping Association IL$454,555 Executive Director $64,994 $60,328 2024
White Pine Wilderness Academy Inc IN$454,361 President & Executive Dire $59,650 $59,391 2024
Women's World On Wheels CO$451,159 Executive Di $20,800 $18,831 2024
Camp Thorpe Inc VT$538,115 Executive Di $68,500 $65,096 2024
Steamboat Springs Youth Hockey Assoc CO$541,770 Executive Director $94,094 $85,186 2024
Cowboys Rest Christian Camp And NV$446,096 President $31,708 $30,008 2024
Wisdom Hunters Resources Inc GA$545,239 President $110,000 $107,510 2023
Village Harmony VT$440,638 Ceo Director Non-voting Member $39,200 $37,252 2024
Camp Tuku AZ$437,227 Operations Director $52,325 $47,512 2024
Camp Daniel Inc WI$552,681 President $20,100 $19,819 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default69th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted63rd

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 (Larry Booth Jr) 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 10, 2026, comparing compensation against 87 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,160 is reasonable (approximately the 69th 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 10, 2026.