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PeerBasis
Compensation Comparability Determination

South Mountain Baptist Camp Inc

Executive Director / CEO

EIN 522361822
NC · NTEE X21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Robert Kaylor, Executive Director / CEO ($46,333) against every comparable organization that fit the selection criteria — 216 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Robert Kaylor — reported title “Key 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

216 organizations qualified on sector, size, and geography 216 within the band form the benchmarked peer set.

Distribution of comparable compensation

$338 total compensation of comparable organizations → $258,419 $46,333
$16,36510th
$34,37025th
$59,103Median
$89,46575th
$114,50090th
$46,333This org · 36th
p10$16,365
p25$34,370
p50$59,103
p75$89,465
p90$114,500
$46,333

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
Vision Africa Ministries Inc TX$666,122 President $106,354 $100,008 2024
Triad Family Network Inc NC$675,772 President $36,000 $34,967 2024
Indiana Interchurch Center Corporation IN$654,849 Non-voting Executive Direc $59,541 $60,768 2023
Rock Of Israel Inc OH$654,839 President $66,102 $65,815 2024
Trinity Community Connection Inc NY$681,095 Director, Trinity Place Shelter $95,000 $80,697 2024
🔒 211 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 NC 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 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 default36th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted33rd

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 216-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.