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PeerBasis
Compensation Comparability Determination

Camp Opportunity Incorporated

Executive Director / CEO

EIN 521888974
MD · NTEE N20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Trish Woodward, Executive Director / CEO ($110,000) against every comparable organization that fit the selection criteria — 86 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

86 organizations qualified on sector, size, and geography 86 within the band form the benchmarked peer set.

Distribution of comparable compensation

$617 total compensation of comparable organizations → $155,540 $110,000
$5,53310th
$17,33025th
$45,437Median
$63,33675th
$83,36690th
$110,000This org · 98th
p10$5,533
p25$17,330
p50$45,437
p75$63,336
p90$83,366
$110,000

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 MD cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Feliciana Retreat And Conference Center IncLA $305,864$86,779 990
Central Oak Heights AssociationPA $306,112$1,537 990
Northern Lights Figure Skating Club IncMN $304,434$617 990
Salt Lake Climbers Alliance IncUT $307,239$93,272 990
Healing Farm MinistriesSC $301,409$70,637 990
BarnyballWA $300,057$73,304 990
Recreation UnlimitedCA $297,394$69,110 990
Nami Lehigh ValleyPA $295,595$65,805 990
Woods & Water Christian Retreat IncOH $293,911$68,947 990
Pine Grove Fish & Game Protective AssocPA $291,581$15,744 990
Why Not Now IncIL $290,721$60,060 990
Big AcademyIL $320,922$61,988 990
Living Waters Ministries IncNY $290,063$44,779 990
Central New York Baptist Youth Camp IncNY $290,010$56,824 990
Carry On FoundationUT $289,920$25,077 990
Edwardsville Arts CenterIL $321,401$50,475 990
Camp Tuckabatchee IncIL $289,205$63,094 990
Original DesignSC $288,390$65,837 990
Old Reliable Germantown Fair IncKY $285,513$2,016 990
Camp O Bannon Of Licking County IncOH $285,042$45,684 990
Ohio Mennonite Camp Association IncOH $328,853$54,531 990
Rocky Mountain Ministries IncWY $282,019$62,996 990
Delano Athletic Booster Club IncMN $329,291$3,089 990
Huron Forest Camp Cedarridge IncMI $281,822$54,307 990
Watertown Youth Soccer AssociationSD $329,908$58,193 990

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 MD 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 default98th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted93rd

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 (Trish Woodward) 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 86 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $110,000 is reasonable (approximately the 98th 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). 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.