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PeerBasis
Compensation Comparability Determination

Camp Sunshine

Executive Director / CEO

EIN 383444227
MI · NTEE P27
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kathleen Rohlman, Executive Director / CEO ($68,025) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Kathleen Rohlman — reported title “EXECUTIVE DIR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17,708 total compensation of comparable organizations → $99,583 $68,025
$36,17310th
$44,58325th
$54,427Median
$69,77875th
$93,99990th
$68,025This org · 71st
p10$36,173
p25$44,583
p50$54,427
p75$69,778
p90$93,999
$68,025

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 MI 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
Young Mens Christian Association Of Jackson Area OH$436,285 Executive Director $42,000 $44,371 2023
Atlanta Ymca Westside Qalicb Inc GA$450,871 Chief Executive Officer $36,068 $36,173 2023
Ywca Of Darien Norwalk Inc CT$410,083 Chair $81,154 $71,819 2025
Rathbun Lake Area Young Mens Christ IA$453,841 Ceo $44,245 $48,322 2023
The Young Men's Christian AL$463,386 Executive Di $52,000 $54,427 2024
Young Mens Christian Association Of The Coosa Valley Inc AL$396,829 Executive Director $53,516 $57,668 2023
Duluth Area Family Ymca Heritage MN$488,740 Ceo/president $45,235 $44,583 2023
Safe Children Coalition Foundation Inc FL$366,926 Ceo $31,740 $28,888 2024
Ywca Of San Francisco & Marin CA$507,005 Chief Financial Officer $43,056 $37,084 2023
White County United Way Inc IN$350,430 Executive Di $45,400 $47,755 2023
Ywca Of Lincoln NE$339,689 Executive Director $95,566 $99,583 2024
Ymca Endowment Foundation AL$312,277 Secretary/ce $44,246 $47,679 2023
Ywca Allentown PA$569,120 Executive Director $98,789 $95,445 2024
Womens Community Y KS$289,123 Executive Di $51,218 $55,192 2023
Santa Monica Ymca Endowment Fund CA$578,670 Chief Executive Officer $21,167 $17,708 2024
Long Branch Area Young Men's Christian Association MO$578,679 Chief Executive Officer $68,905 $70,706 2024
Young Womens Christian Association IN$605,938 Executive Director $47,500 $48,530 2024
Bertie County Ymca NC$616,088 Ceo $96,383 $93,999 2025
Union County Ymca SC$620,297 Ceo $69,037 $69,778 2024
Schuylkill Ymca PA$626,867 Executive Di $62,027 $59,928 2024
Switzerland County Young Men's IN$630,259 Ceo $63,750 $65,133 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default71st
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted43rd

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 (Kathleen Rohlman) 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 21 similarly situated organizations (Same NTEE sector (P27), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,025 is reasonable (approximately the 71st 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.