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PeerBasis
Compensation Comparability Determination

Rocky Mountain Ministries Inc

Executive Director / CEO

EIN 830238577
WY · NTEE N20Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of W Donald Landis, Executive Director / CEO ($55,000) against every comparable organization that fit the selection criteria — 78 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

78 organizations qualified on sector, size, and geography 78 within the band form the benchmarked peer set.

Distribution of comparable compensation

$539 total compensation of comparable organizations → $135,798 $55,000
$4,46910th
$14,67825th
$37,957Median
$54,96075th
$74,62990th
$55,000This org · 74th
p10$4,469
p25$14,678
p50$37,957
p75$54,960
p90$74,629
$55,000

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

OrganizationStateTotal revenueTotal compSource
Huron Forest Camp Cedarridge IncMI $281,822$47,415 990
Friends Of WabunCT $280,796$70,048 990
Camp O Bannon Of Licking County IncOH $285,042$39,886 990
Old Reliable Germantown Fair IncKY $285,513$1,760 990
Original DesignSC $288,390$57,481 990
Camp Tuckabatchee IncIL $289,205$55,086 990
Carry On FoundationUT $289,920$21,894 990
Central New York Baptist Youth Camp IncNY $290,010$49,612 990
Living Waters Ministries IncNY $290,063$39,095 990
Why Not Now IncIL $290,721$52,437 990
Pine Grove Fish & Game Protective AssocPA $291,581$13,746 990
Woods & Water Christian Retreat IncOH $293,911$60,196 990
Nami Lehigh ValleyPA $295,595$57,453 990
Barton County Club IncKS $267,097$10,925 990
Recreation UnlimitedCA $297,394$60,338 990
Florida Citrus Sports Foundation IncFL $265,358$39,465 990
Johnson City FirefightersTN $265,352$6,381 990
BarnyballWA $300,057$64,000 990
The Handicapped Children's Camp ForNY $262,959$8,439 990
Healing Farm MinistriesSC $301,409$61,672 990
Northern Lights Figure Skating Club IncMN $304,434$539 990
Lakeview Farms MissionMI $258,859$54,581 990
Camp Opportunity IncorporatedMD $305,621$96,038 990
Feliciana Retreat And Conference Center IncLA $305,864$75,765 990
Central Oak Heights AssociationPA $306,112$1,342 990

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 WY 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 default74th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted69th

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 (W Donald Landis) 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 78 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,000 is reasonable (approximately the 74th 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.