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PeerBasis
Compensation Comparability Determination

Swamp Camp Mission Alliance Inc

Executive Director / CEO

EIN 993800291
NC · NTEE X99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeff Rorabaugh, Executive Director / CEO ($36,295) against every comparable organization that fit the selection criteria — 278 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jeff Rorabaugh — reported title “EXECUTIVE DR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

278 organizations qualified on sector, size, and geography 278 within the band form the benchmarked peer set.

Distribution of comparable compensation

$853 total compensation of comparable organizations → $207,920 $36,295
$14,82510th
$27,69425th
$48,400Median
$72,99675th
$98,59590th
$36,295This org · 35th
p10$14,825
p25$27,694
p50$48,400
p75$72,996
p90$98,595
$36,295

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 NC 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
Exodos Ministries FL$271,690 Employee $47,130 $42,850 2024
Liumi Inc FL$271,670 President $40,769 $37,066 2024
Global Sharing CA$271,324 President And Ceo $102,240 $87,966 2023
Reverence Ministriesinc NC$270,154 Chairman $78,528 $78,528 2024
Here Come Better Days TX$270,099 Executive Director $72,997 $70,669 2024
Christian Culture Community IA$269,987 Executive Director $46,800 $49,593 2024
Powered To Move TX$269,908 Founder $8,400 $8,132 2024
Beth Sholom Home Eastern Va Foundation VA$269,691 Secretary $53,158 $49,674 2024
The Mystical Humanity Of Christ CA$274,389 Executive Dir. $32,250 $27,748 2023
The Kingdom Advancement Center Inc IL$274,937 President $62,023 $59,013 2024
One Message Foundation Corporation CA$266,703 Ceo $42,875 $35,831 2024
Continuum Network LA$266,052 President/executive Director $12,500 $13,714 2023
Compassion Causes CA$265,402 Development Director $12,275 $10,258 2024
Into The Jordan Ministries Inc FL$265,324 Ceo $57,297 $52,093 2024
For Evansville Inc IN$278,411 President And Executive Direc $72,000 $75,655 2023
Fellowship Of The Cosmic Mind NC$264,341 Vice-president/director $1,400 $1,441 2023
Restoration In Christ Ministries VA$279,702 President $70,000 $65,412 2024
U Of N Student Mobilization Centre NJ$279,889 President $31,099 $26,873 2024
Iowa Caregivers IA$280,489 Executive Director $82,863 $90,403 2023
5 Stones Fight Club Inc PA$280,977 President $20,700 $20,568 2023
Gospel Of Peace International Inc NY$281,281 Chief Executive Officer $13,050 $11,749 2023
Road To Purity Inc CO$262,085 President $71,200 $66,074 2024
Just The Beginning OK$281,408 President & Ceo $66,599 $70,974 2024
Youth With A Mission - Nevada NV$261,962 President $26,904 $26,871 2023
Ihope Ministries TX$261,927 Executive Director $26,077 $25,245 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default35th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted33rd

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 (Jeff Rorabaugh) 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 278 similarly situated organizations (Same NTEE sector (X99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,295 is reasonable (approximately the 35th 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.