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PeerBasis
Compensation Comparability Determination

Cowboys Rest Christian Camp And

Executive Director / CEO

EIN 880361380
NV · NTEE N20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brian Starkey, Executive Director / CEO ($31,708) against every comparable organization that fit the selection criteria — 88 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Brian Starkey — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

88 organizations qualified on sector, size, and geography 88 within the band form the benchmarked peer set.

Distribution of comparable compensation

$576 total compensation of comparable organizations → $118,604 $31,708
$14,72910th
$36,75325th
$56,946Median
$75,01475th
$101,08390th
$31,708This org · 22nd
p10$14,729
p25$36,753
p50$56,946
p75$75,014
p90$101,083
$31,708

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 NV 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
Women's World On Wheels CO$451,159 Executive Di $20,800 $19,897 2024
Village Harmony VT$440,638 Ceo Director Non-voting Member $39,200 $39,362 2024
White Pine Wilderness Academy Inc IN$454,361 President & Executive Dire $59,650 $62,755 2024
Great Oaks Camping Association IL$454,555 Executive Director $64,994 $63,745 2024
Camp Tuku AZ$437,227 Operations Director $52,325 $50,203 2024
Story School MA$431,416 Executive Directior $46,153 $42,598 2023
Tennessee Jaycee Foundation Inc TN$431,219 Vp $10,869 $11,398 2024
Summit Huts Association CO$430,452 Exec Dir, En $61,832 $59,149 2024
Wapiyapi CO$428,640 Executive Di $105,431 $100,856 2024
Abundant Life Ranch Inc CA$472,929 President $68,312 $58,848 2024
Nature Camp Inc VA$473,161 Executive Director (Ex Off $59,589 $57,400 2024
Child And Family Institute Of Fairfield CT$478,030 Executive Director $51,923 $50,003 2023
Pickleball Cares Inc CA$479,180 President $44,833 $39,762 2023
Have Justice-will Travel Inc VT$411,672 Paralegal $50,020 $48,933 2025
Camp Rise Above Inc SC$482,120 Executive Director $81,354 $84,671 2024
Virginia Brown Community Orthodontic MO$483,130 Vice President $54,737 $59,546 2023
2xsalt Inc NC$483,857 President $72,000 $74,219 2024
Family Counseling Center Of Middle TN$407,644 Executive Di $90,000 $94,378 2024
Kims Kids Inc NY$406,326 Director $28,500 $25,692 2024
Cross Bar X Youth Ranch Inc CO$401,937 Executive Director $60,000 $57,396 2024
Camp Albrecht Acres Of The Midwest IA$399,920 Executive Director $74,708 $81,607 2024
Penuel Inc MO$494,104 Officer $65,160 $68,851 2024
Spencer County Visitors Bureau Inc IN$498,779 Executive Director $64,408 $69,762 2023
Camps For Kids KS$392,932 Executive Director $71,381 $79,205 2023
Bournelyf Special Camp PA$502,588 Executive Director $37,083 $36,893 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NV 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 NV 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 default22nd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted19th

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 (Brian Starkey) 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 88 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,708 is reasonable (approximately the 22nd 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.