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PeerBasis
Compensation Comparability Determination

Gaylord Farm Rehabilitation Center Inc

Executive Director / CEO

EIN 061432065
CT · NTEE E50
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Sonja Labarbera, Executive Director / CEO ($20,785) against every comparable organization that fit the selection criteria — 63 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

63 organizations qualified on sector, size, and geography 63 within the band form the benchmarked peer set.

Distribution of comparable compensation

$282 total compensation of comparable organizations → $137,253 $20,785
$18,51910th
$36,82125th
$64,227Median
$79,56475th
$95,30890th
$20,785This org · 13th
p10$18,519
p25$36,821
p50$64,227
p75$79,564
p90$95,308
$20,785

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 CT 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
Its My Life Inc PA$421,481 Ceo $31,384 $33,380 2024
High & Mighty Therapeutic Riding NY$432,029 Executiver Director $76,767 $73,985 2024
Natures Edge Therapy Center Inc WI$419,248 Secretary $10,000 $11,467 2023
Horses With Hope Inc PA$401,660 Executive Director $65,001 $69,134 2024
Spurs Therapeutic Riding Center Inc SD$401,581 Executive Director $53,000 $64,227 2023
Vip Neurorehabilitation Center CA$400,040 Executive Di $69,167 $65,582 2023
Majestic Hills Ranch Foundation MN$451,868 Executive Di $57,885 $62,805 2023
Cassidy's Cause Therapeutic Riding KY$453,099 Exec Dir/secretary $42,266 $48,431 2024
Caring With Compassion Community WA$454,346 President $100,000 $95,488 2024
Sunflower Adult Day Services Inc KS$455,518 Executive Di $70,421 $83,537 2023
Warrior Ranch Foundation Inc NY$395,902 President $21,650 $20,865 2024
The Barn At Spring Brook Farm Inc PA$458,188 Vice Preside $1,710 $1,819 2024
Still Waters Equestrian Academy NE$459,592 Director $55,520 $63,688 2024
Leaps And Sounds Pediatric Rehabilitation OH$385,091 Voting Member $66,060 $74,623 2024
Therapy Dogs International Inc NJ$380,069 President $140,000 $137,253 2023
Arise At Marshall Farms Inc NY$380,033 Ceo $18,310 $18,168 2023
Association Of Occupational And DC$378,399 Executive Director $79,185 $74,111 2024
Hope To Walk Inc VA$376,619 Executive Di $49,718 $51,199 2024
Carrusel En La Sebastiana Corp PR$369,010 Executive Director $41,900 $43,138 2023
Easter Seals Southwest Florida FL$361,813 President & Ceo $15,453 $15,483 2024
Warrior Salute Veteran Services Inc NY$490,596 Chief Executive Officer $24,419 $23,534 2024
Windhorse Equine Learning MT$358,139 Executive Director $55,000 $63,232 2024
The Arc Of Whatcom County WA$357,296 Executive Director $63,711 $62,633 2023
Destination Rehab OR$496,199 Executive Di $73,218 $74,661 2023
Wood County Society Inc WV$497,760 Executive Director $78,221 $90,329 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted98th

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 (Sonja Labarbera) 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 63 similarly situated organizations (Same NTEE sector (E50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,785 is reasonable (approximately the 13th 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.