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PeerBasis
Compensation Comparability Determination

Red Bank Outdoor Academy

Executive Director / CEO

EIN 862104562
CA · NTEE N20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Callahan Wolverton, Executive Director / CEO ($24,750) against every comparable organization that fit the selection criteria — 87 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Callahan Wolverton — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

87 organizations qualified on sector, size, and geography 87 within the band form the benchmarked peer set.

Distribution of comparable compensation

$649 total compensation of comparable organizations → $163,571 $24,750
$5,33210th
$25,72625th
$56,379Median
$71,31675th
$92,31590th
$24,750This org · 24th
p10$5,332
p25$25,726
p50$56,379
p75$71,316
p90$92,315
$24,750

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 CA 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
Camp Eeshay Of Nj Inc NJ$341,460 Trustee $5,000 $5,022 2024
Florida Foundation For Special FL$349,570 Chief Executive Officer $24,427 $26,575 2023
Occohannock On The Bay Inc VA$336,537 Camp Directo $54,874 $59,599 2024
Camp Putnam Inc MA$352,128 Director $11,750 $11,571 2025
El Shaddai Retreat Center TX$354,006 President And Treasurer $15,230 $17,643 2023
Watertown Youth Soccer Association SD$329,908 Executive Di $50,600 $61,196 2025
Delano Athletic Booster Club Inc MN$329,291 Treasurer $3,000 $3,249 2025
Ohio Mennonite Camp Association Inc OH$328,853 Director $46,753 $57,346 2023
Catholic Camp & Conference Ministries AK$359,665 Executive Director $41,524 $45,974 2023
Camp Conquest TN$364,422 Founder And Ceo $45,625 $55,539 2023
Automobile License Plate Collectors MA$364,703 Secretary,co $13,500 $13,646 2024
Maine Youth Camping Foundation ME$364,753 Executive Director $79,996 $92,766 2023
Edwardsville Arts Center IL$321,401 Executive Director $48,000 $53,081 2024
Big Academy IL$320,922 President & Ceo $57,257 $65,188 2023
New England Frontier Camp Corp ME$372,138 Executive Director $55,719 $64,613 2023
California Pacific Conference CA$378,046 Commissioner $133,728 $133,728 2023
Camp Luck Inc NC$378,594 President $58,525 $68,022 2024
Little Rock Juniors Volleyball Club AR$380,258 Club Directo $20,360 $25,079 2025
Salt Lake Climbers Alliance Inc UT$307,239 Executive Di $85,200 $98,088 2024
Central Oak Heights Association PA$306,112 Former Treasurer $1,400 $1,617 2023
Feliciana Retreat And Conference Center Inc LA$305,864 Executive Director $73,679 $91,260 2024
Camp Opportunity Incorporated MD$305,621 Executive Director $110,000 $115,679 2024
Camp Hobe Inc UT$382,844 President $33,582 $38,662 2024
Northern Lights Figure Skating Club Inc MN$304,434 Treasurer $599 $649 2025
Prairie View Christian Camp KS$384,975 Director $40,020 $50,069 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default24th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted23rd

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 (Callahan Wolverton) 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 87 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,750 is reasonable (approximately the 24th 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.