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PeerBasis
Compensation Comparability Determination

Ingham-okoboji Lutheran Bible Camp Assn

Executive Director / CEO

EIN 421247690
IA · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rodney Quanbeck, Executive Director / CEO ($97,805) against every comparable organization that fit the selection criteria — 259 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Rodney Quanbeck — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

259 organizations qualified on sector, size, and geography 259 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,488 total compensation of comparable organizations → $528,773 $97,805
$52,21010th
$75,52625th
$103,165Median
$127,97675th
$163,65990th
$97,805This org · 45th
p10$52,210
p25$75,526
p50$103,165
p75$127,976
p90$163,659
$97,805

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 IA 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
Child Advocacy Center Of Snohomish WA$1,782,052 Executive Director $205,928 $163,552 2024
Collective Action For Youth TX$1,779,905 Executive Dir. $145,000 $128,669 2024
The Hendricks County Child Advocacy IN$1,801,037 Executive Director $111,034 $103,871 2024
Eight Million Stories Inc TX$1,801,431 Executive Director $132,208 $117,317 2024
Oakland Kids First CA$1,774,329 Executive Dir. $147,182 $116,072 2023
🔒 254 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default45th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted42nd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 259-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.