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PeerBasis
Compensation Comparability Determination

Camp Fire

Executive Director / CEO

EIN 951660331
CA · NTEE O43Z
FY ending 2025-06-30
June 13, 2026

This analysis benchmarks the total compensation of Sandra Rutherford, Executive Director / CEO ($94,798) against every comparable organization that fit the selection criteria — 444 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sandra Rutherford — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

444 organizations qualified on sector, size, and geography 444 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,433 total compensation of comparable organizations → $12,393,157 $94,798
$88,50810th
$121,35325th
$154,786Median
$195,22275th
$249,74190th
$94,798This org · 11th
p10$88,508
p25$121,353
p50$154,786
p75$195,222
p90$249,741
$94,798

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
Boys & Girls Clubs Of Volusia Flagler FL$2,859,740 Former Cpo $161,195 $180,008 2024
Boys & Girls Club Of The Rogue Valley OR$2,866,893 Executive Dir. $68,750 $75,894 2024
Boys & Girls Clubs Of South County CA$2,867,178 President/ceo $155,066 $163,870 2023
Liahona Academy For Youth Non Profit Organization UT$2,851,671 Chairman $2,000 $2,433 2024
Washington Tennis & Education Foundation DC$2,850,412 President, Ceo $167,174 $179,536 2023
🔒 439 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2025 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 default11th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted9th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 444-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 13, 2026.