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PeerBasis
Compensation Comparability Determination

Spirit Open Equestrian Program Inc

Executive Director / CEO

EIN 208492941
VA · NTEE P80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Gnozzio, Executive Director / CEO ($74,472) 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 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michelle Gnozzio — reported title “EXECUTIVE DIRECTOR”, 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

$628 total compensation of comparable organizations → $392,484 $74,472
$18,01910th
$38,87125th
$61,172Median
$80,12175th
$96,89790th
$74,472This org · 68th
p10$18,019
p25$38,871
p50$61,172
p75$80,121
p90$96,897
$74,472

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 VA 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
Building Pathways Foundation FL$372,524 Director $54,000 $54,091 2023
Mens Challenge Of Alliance OH$371,979 Chairperson $41,000 $44,975 2024
Cancer Services Of Davidson County Inc NC$372,760 Executive Director $68,538 $75,511 2023
Faith In Action Fremont County IA$372,788 Data Manager/driver $28,656 $32,496 2024
Wounded Heroes Fund Kern County CA$371,752 Executive Dir. $64,690 $57,853 2024
Shepherd Youth Ranch Inc NC$373,391 Executive Di $37,800 $41,647 2023
Chair-ity OH$371,177 Executive Director $60,000 $65,817 2024
Care Center Ministries Missouri Inc MO$374,406 Presidentlead Pastorexecuti $46,800 $52,853 2023
Lake Trust Credit Union Foundation MI$375,055 Board Of Directors, President $356,617 $392,484 2023
The Saddle Light Center TX$369,556 President $47,794 $49,515 2024
Avalon Center IA$375,270 Executive Di $88,756 $103,623 2023
Down Syndrome Assoc Of Pittsburgh PA$369,176 Executive Di $41,818 $43,190 2024
Connecticut Elks Association CT$367,008 Secretary $3,000 $3,000 2023
All Aboard Of America 1 WA$366,509 Executive Director $52,980 $49,126 2024
Heal Africa Usa WI$366,234 Executive Director $20,000 $21,633 2024
Spectrum Ringwood Apartments Inc NJ$364,915 President/ceo $54,495 $50,392 2024
Strides To Success Inc IN$380,636 Executive Director $46,848 $51,167 2024
Oklahomans For Independent Living OK$380,925 Executive Di $69,432 $79,182 2024
Paradox Sports CO$362,677 Executive Director $94,500 $96,619 2023
Maximum Accessible Housing - Sheffield OH$383,291 President $24,629 $27,017 2024
Rio Association Inc OH$384,063 Director $63,343 $71,536 2023
Friends Of Club 21 CO$384,436 Ceo $60,000 $59,586 2024
Creede Early Learning Center CO$360,015 Executive Di $62,807 $62,373 2024
Forest Ridge Manor Inc TN$359,832 Secretary $26,880 $29,263 2024
House Of The Good Shepherd Of TN$359,671 Executive Di $90,516 $101,451 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default68th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted61st

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 (Michelle Gnozzio) 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 (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $74,472 is reasonable (approximately the 68th 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.