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PeerBasis
Compensation Comparability Determination

South Mountain Family Camp

Executive Director / CEO

EIN 455383364
NC · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Walter B Mullinax, Executive Director / CEO ($18,063) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

Benchmarked executive: Walter B Mullinax — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$151 total compensation of comparable organizations → $127,582 $18,063
$6,51210th
$16,66925th
$32,569Median
$56,96375th
$72,17390th
$18,063This org · 28th
p10$6,512
p25$16,669
p50$32,569
p75$56,963
p90$72,173
$18,063

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 NC 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
Ross Family Ministries NC$105,754 President $62,500 $64,346 2023
Barbara Yandell Ministries TX$108,559 Pres. & Rev. $58,636 $56,766 2024
Inner Vision Spiritual Life Maintenance Inc MD$102,772 President $18,635 $16,861 2024
G3 Experience Inc TX$102,448 President $54,000 $53,822 2023
Danny Oertli Ministries Inc CO$109,813 President $57,126 $54,579 2023
Firstlight International PA$101,654 President $17,280 $16,677 2024
Heavenly Grace Ministries Inc NY$113,062 President $33,000 $28,860 2024
Mahayogi Yoga Mission Inc NY$113,198 President $5,000 $4,502 2023
Get The Word Out Inc CO$115,218 President $41,670 $38,670 2024
Orchard Ministries NM$96,354 President $43,314 $45,087 2024
Youth On The Move Usa Inc FL$96,166 President $36,000 $33,697 2023
Church United CA$116,515 Vice President $45,000 $37,607 2024
The Theosophy Company CA$95,337 Trustee $31,200 $26,074 2024
Grad Resources TX$117,974 Chairman $72,000 $69,704 2024
Partners In Christ TN$93,259 Executive Director $35,000 $36,657 2023
Fellowship Of The Inexhaustible Cup VA$92,814 Manager $8,500 $7,943 2024
Mt Zion Pentecostal Churches Of God NJ$119,356 President $28,600 $26,486 2022
Women's Circle Inc FL$119,472 Director $72,000 $67,395 2023
American Housing Foundation I Inc GA$92,457 Dr/president $131,107 $127,582 2024
Tikvat Am Yisrael Inc NV$91,867 President $30,000 $29,103 2024
This Redeemed Life TX$120,165 President $33,815 $32,737 2024
Spiritual Counterfeits Project Inc CA$91,159 President $48,000 $39,080 2025
Charis Foundation For New Monacticism & Interspirituality NM$121,147 President, Director Of Keating-schachter Center $50,800 $52,879 2024
Institute For The Public Understanding Of The Bible AL$89,585 Executive Director & President Of The Board $78,400 $84,393 2023
St Joseph Of Optina Russian Orthodox Church VA$88,739 Priest $15,600 $15,008 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default28th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted23rd

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 (Walter B Mullinax) 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 60 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,063 is reasonable (approximately the 28th 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.