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PeerBasis
Compensation Comparability Determination

Summit Huts Association

Executive Director / CEO

EIN 841072451
CO · NTEE N20Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of James Seiffer, Executive Director / CEO ($61,832) against every comparable organization that fit the selection criteria — 91 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: James Seiffer — reported title “EXEC DIR, EN”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

91 organizations qualified on sector, size, and geography 91 within the band form the benchmarked peer set.

Distribution of comparable compensation

$602 total compensation of comparable organizations → $123,984 $61,832
$13,15510th
$36,92825th
$58,559Median
$73,10675th
$105,43190th
$61,832This org · 59th
p10$13,155
p25$36,928
p50$58,559
p75$73,106
p90$105,431
$61,832

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 CO 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
Tennessee Jaycee Foundation Inc TN$431,219 Vp $10,869 $11,915 2024
Story School MA$431,416 Executive Directior $46,153 $44,530 2023
Wapiyapi CO$428,640 Executive Di $105,431 $105,431 2024
Camp Tuku AZ$437,227 Operations Director $52,325 $52,480 2024
Village Harmony VT$440,638 Ceo Director Non-voting Member $39,200 $41,148 2024
Cowboys Rest Christian Camp And NV$446,096 President $31,708 $33,146 2024
Have Justice-will Travel Inc VT$411,672 Paralegal $50,020 $51,152 2025
Women's World On Wheels CO$451,159 Executive Di $20,800 $20,800 2024
Family Counseling Center Of Middle TN$407,644 Executive Di $90,000 $98,659 2024
White Pine Wilderness Academy Inc IN$454,361 President & Executive Dire $59,650 $65,602 2024
Great Oaks Camping Association IL$454,555 Executive Director $64,994 $66,637 2024
Kims Kids Inc NY$406,326 Director $28,500 $26,858 2024
Cross Bar X Youth Ranch Inc CO$401,937 Executive Director $60,000 $60,000 2024
Camp Albrecht Acres Of The Midwest IA$399,920 Executive Director $74,708 $85,308 2024
Camps For Kids KS$392,932 Executive Director $71,381 $82,798 2023
Abundant Life Ranch Inc CA$472,929 President $68,312 $61,517 2024
Nature Camp Inc VA$473,161 Executive Director (Ex Off $59,589 $60,003 2024
Simpson Mid-town PA$385,032 President/ceo $15,859 $16,493 2024
Prairie View Christian Camp KS$384,975 Director $40,020 $46,421 2023
Child And Family Institute Of Fairfield CT$478,030 Executive Director $51,923 $52,271 2023
Camp Hobe Inc UT$382,844 President $33,582 $35,844 2024
Pickleball Cares Inc CA$479,180 President $44,833 $41,566 2023
Little Rock Juniors Volleyball Club AR$380,258 Club Directo $20,360 $23,252 2025
Camp Rise Above Inc SC$482,120 Executive Director $81,354 $88,512 2024
Camp Luck Inc NC$378,594 President $58,525 $63,065 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default59th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted55th

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 (James Seiffer) 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 91 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,832 is reasonable (approximately the 59th 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.