Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Yale Polo And Equestrian Center Inc

Executive Director / CEO

EIN 270820382
CT · NTEE N69
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Taylor Lewis, Executive Director / CEO ($4,800) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Taylor Lewis — reported title “TRUSTEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$895 total compensation of comparable organizations → $76,103 $4,800
$5,54210th
$14,14625th
$51,922Median
$69,69375th
$75,17390th
$4,800This org · 7th
p10$5,542
p25$14,146
p50$51,922
p75$69,693
p90$75,173
$4,800

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
Central Florida Hunter Jumper Assoc FL$433,118 Show Secreta $26,575 $25,863 2024
Heavens Gait Ranch Inc WI$424,448 President And Excutive Director $46,615 $51,922 2023
Hope Horses & Kids CA$421,200 Executive Dir. $65,380 $60,212 2023
Three Gaits Inc WI$385,023 Executive Director Thru November $35,440 $39,475 2023
Secretariat Center Inc KY$346,183 Executive Director $59,602 $66,336 2024
Millbrook Horse Trials Inc NY$522,436 President,operations $15,000 $14,456 2023
Horse Feathers Therapeutic Learning Cent IN$539,274 President $13,000 $13,836 2025
Southern Tier Alternative PA$546,016 Executive Di $65,648 $69,823 2023
American Cutting Horse Association TX$315,851 President $839 $895 2023
Handicapped High Riders Club NJ$309,828 Director $73,050 $69,562 2023
Standardbred Journal Inc OH$585,046 Board Member $67,116 $75,816 2023
Northwestern Stable Inc PA$586,364 Barn Manager $73,666 $76,103 2024
Sherry Cervi Foundation Inc TX$612,480 Secretary $5,775 $5,984 2024
Louisiana Rodeo Cowboys Association Inc LA$642,694 Secretary $4,600 $5,247 2024
Meadowbrook Foundation Inc MD$644,781 Executive Director $76,621 $74,208 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 2023 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 default7th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted7th

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 (Taylor Lewis) 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 15 similarly situated organizations (Same NTEE sector (N69), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,800 is reasonable (approximately the 7th 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.