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PeerBasis
Compensation Comparability Determination

Camp Magical Moments

Executive Director / CEO

EIN 522401684
ID · NTEE N20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Heather Olsen, Executive Director / CEO ($20,445) against every comparable organization that fit the selection criteria — 69 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: Heather Olsen — reported title “CAMP DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

69 organizations qualified on sector, size, and geography 69 within the band form the benchmarked peer set.

Distribution of comparable compensation

$542 total compensation of comparable organizations → $136,696 $20,445
$3,66510th
$10,61825th
$29,727Median
$52,78475th
$60,71990th
$20,445This org · 41st
p10$3,665
p25$10,618
p50$29,727
p75$52,784
p90$60,719
$20,445

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 ID 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
Ironbull Inc WI$205,098 Executive Director $36,050 $35,392 2024
Regent Soccer Club Inc WI$212,120 President $1,080 $1,060 2024
Hypothekids Inc NY$213,880 Executive Director $61,179 $53,503 2023
Partners In Adventure Inc VT$194,419 Executive Director $31,000 $29,331 2024
The Spirit Horse Ranch Inc HI$216,969 Director $19,394 $16,322 2024
Girls In Gear Inc NJ$217,533 President $31,154 $26,148 2024
Grindstone Lake Bible Camp MN$188,628 Executive Director $19,500 $18,648 2023
Instruments 4 Life FL$187,724 Executive Director $65,000 $57,401 2024
Lake Hamilton Bible Camp AR$185,282 President $13,000 $13,736 2024
Julian Oaks Youth Ministries CA$225,675 President $53,750 $44,919 2023
Kaleo On The River NE$226,824 Executive Directorex Officio $36,500 $37,994 2023
Women Leaders Forum Of The Coachella CA$181,428 $10,106 $8,446 2023
Sacramento Valley Bmx CA$228,770 Treasurer $10,020 $8,374 2023
Camp Cherith Of Western New York Inc NY$229,282 Executive Director $19,400 $16,966 2023
Tmm Ministries Inc TN$229,416 General Director $20,133 $19,894 2024
Kids & Pros Inc FL$178,598 Executive Director $50,050 $44,199 2024
Midcourse Correction Challenge Campinc MI$177,960 Vice President $3,000 $2,911 2024
Kids At Heart CO$177,637 President $66,000 $59,491 2024
Pacesetters Baseball Inc NE$176,383 President/dean Of Coaches $10,200 $10,617 2023
Goodrich Memorial Library Inc VT$235,973 Head Librarian $38,908 $36,814 2024
Madison County Childrens Camp Inc NY$236,338 Exec Director $6,000 $5,097 2024
Reach Therapeutic Riding Center TX$172,591 Executive Director $41,083 $38,632 2024
Horses N Heroes Of Marion County Inc FL$171,832 Executive Director $7,800 $6,888 2024
Kona Aerial Gymnastic Team Inc HI$238,104 Ceotreasurerdirector $3,000 $2,525 2024
Eastern Us Music Camp Inc NY$238,942 Treasurer $12,500 $10,618 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 ID 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 default41st
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted38th

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 (Heather Olsen) 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 69 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,445 is reasonable (approximately the 41st 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.