Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Camp Nathanael

Executive Director / CEO

EIN 411951520
MN · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Watkins, Executive Director / CEO ($68,039) against every comparable organization that fit the selection criteria — 834 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

834 organizations qualified on sector, size, and geography 834 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $375,049 $68,039
$17,99810th
$35,47525th
$60,134Median
$89,27675th
$117,19890th
$68,039This org · 57th
p10$17,998
p25$35,475
p50$60,134
p75$89,276
p90$117,198
$68,039

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 MN 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
Living Stone Ministries MI$462,040 President/pastor $48,800 $50,976 2023
Ariana Ministries Incorporated GA$463,554 President $28,754 $28,420 2024
Christ Is Life Ministries TX$461,398 Founder $64,302 $63,228 2024
Promised Land Ministries International NY$464,549 President $40,000 $35,530 2024
Swanberg Christian Ministries TX$464,583 President $170,222 $172,324 2023
Gather Ministries Inc CA$460,357 Co-executive Director $160,257 $140,047 2023
International Theological Education MO$465,245 Executive Dir. $46,657 $50,011 2023
Operation Resolute Inc NC$465,298 Executive Director $76,152 $79,632 2023
C4 Ministries Inc SC$459,986 President $33,000 $33,841 2024
Joyful Land Preschool CA$459,932 Officer $84,000 $71,301 2024
Fellowship Hi-crest Inc KS$459,475 Lead Pastor $53,696 $57,023 2024
Chinese Christian Church Of Germantown MD$458,924 Englishminister $48,195 $44,291 2024
Shepherds Heart Ministry CO$458,660 President $112,829 $109,491 2023
Church Assistance Ministry CA$458,321 Vice President $18,000 $15,279 2024
Veritas International University CA$458,131 President $34,800 $29,539 2024
Kidz Blitz Ministries Inc GA$457,902 Board Member $60,000 $59,304 2024
With Purpose International NC$467,557 President $92,600 $96,831 2023
Christ Counseling Ministry Inc TX$467,658 Executive Director $36,663 $36,051 2024
Rain Down Ministries MS$467,856 President $48,000 $54,103 2023
Freedom Path Counseling Inc GA$457,592 President $107,200 $109,085 2023
Peace Officer Jail Chaplains Association ND$468,132 Executive Director $127,850 $137,918 2024
Reconciliation Ministries International Inc TX$457,182 President $67,500 $66,372 2024
Christian Missions Overseas Inc CA$457,018 Secretary $54,000 $45,836 2024
For Girls Like You Ministries TN$456,707 President $24,000 $24,798 2024
One Vision International Inc TN$456,368 Executive Director $51,155 $52,856 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default57th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted56th

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 (Mark Watkins) 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 834 similarly situated organizations (Same NTEE sector (X20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $68,039 is reasonable (approximately the 57th 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.