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PeerBasis
Compensation Comparability Determination

Walnut Ridge Christian Camp Inc

Executive Director / CEO

EIN 824411260
IN · NTEE X99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ethan Mcgivern, Executive Director / CEO ($16,708) against every comparable organization that fit the selection criteria — 269 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

269 organizations qualified on sector, size, and geography 269 within the band form the benchmarked peer set.

Distribution of comparable compensation

$811 total compensation of comparable organizations → $197,877 $16,708
$13,61110th
$25,80825th
$44,742Median
$67,54575th
$92,44390th
$16,708This org · 15th
p10$13,611
p25$25,808
p50$44,742
p75$67,545
p90$92,443
$16,708

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 IN 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
Oakwood Center Inc IN$253,382 Director $15,013 $14,582 2024
The Urban History Association Inc PA$253,354 Executive Director (Began June) $25,029 $23,668 2023
Morton Bustard Ministries Inc LA$253,735 President $27,900 $29,132 2023
Conviction For Christ Ministries NM$253,252 President $49,205 $50,185 2023
Faith Commons TX$252,796 Founderpresident $90,000 $82,921 2024
Global Pastor Training TX$254,200 President $71,000 $67,348 2023
Emmaus Spirituality Center TX$255,248 Executie Dir $39,000 $35,932 2024
Judah Ministries International Worship PA$255,812 Director $50,000 $44,742 2025
The Collective Thread MO$250,749 Treasurer $52,000 $50,728 2024
My House Ministry MI$250,710 Executive Director $31,140 $29,605 2024
Treasuring Christ Together Network MN$250,648 Director $99,000 $90,101 2024
The Last Harvest Intl Evangelical Ministry Inc FL$250,484 President $28,905 $25,749 2023
Chin Chueh Gung Inc NY$256,519 Secretary $12,000 $9,988 2024
Love Of Christ Foundation Inc MD$250,000 Director $47,688 $41,064 2024
Pacific Marine Foundation Inc WA$257,218 President $67,816 $55,923 2024
Israel Lives Corporation PA$249,133 Exeuctive Director $83,995 $77,150 2024
Camp Haven Inc AR$257,932 President $31,561 $32,676 2024
New Testament Restoration Foundation GA$258,688 President $65,000 $60,197 2024
Sun Ministries Inc MO$259,578 Administrative Director $34,700 $34,851 2023
Center For Sacred Studies CA$259,761 President $1,100 $875 2024
Chosen Vessels Inc GA$246,903 Executive Director $21,250 $20,261 2023
Gilead Ministries Inc IN$260,157 Executive Di $61,825 $60,051 2024
True Life Inc MD$246,603 Ceo $90,642 $80,358 2023
Focal Point Ministries IL$246,362 President $42,344 $38,343 2024
Dare To Believe MN$246,040 Executive Dir. $24,000 $22,488 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default15th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted14th

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 (Ethan Mcgivern) 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 269 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,708 is reasonable (approximately the 15th 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.