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PeerBasis
Compensation Comparability Determination

Summit Equestrian Center Inc

Executive Director / CEO

EIN 273693550
IN · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Allison Wheaton, Executive Director / CEO ($35,524) against every comparable organization that fit the selection criteria — 20 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: Allison Wheaton — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,669 total compensation of comparable organizations → $104,720 $35,524
$17,56410th
$28,85825th
$47,396Median
$67,86575th
$99,70790th
$35,524This org · 35th
p10$17,564
p25$28,858
p50$47,396
p75$67,865
p90$99,707
$35,524

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 IN 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
Family And Children's Center IN$464,973 Dir- Operati $1,718 $1,669 2024
Recovery Coalition Inc IN$472,289 Staff $19,065 $18,518 2024
Indiana Breast Cancer Awareness Trust IN$451,354 Executive Director $55,596 $55,596 2023
East Allen Family Resource IN$500,372 Executive Di $99,550 $99,550 2023
Chin Community Of Indiana IN$420,441 Executive Director $65,000 $63,135 2024
Helping Heroes Of America IN$417,423 President $43,500 $43,500 2023
Assist Indiana Inc IN$410,156 Executive Director $41,434 $40,245 2024
Mission Guatemala Inc IN$528,926 Executive Di $48,169 $48,169 2023
Ozanam Family Shelter Corp IN$549,440 Executive Director $64,560 $62,708 2024
Inner City Hope Corporation IN$385,862 Executive Di $16,000 $15,541 2024
Project Rouj Corporation IN$552,432 Ceo $48,000 $46,623 2024
Evolve International Inc IN$379,309 Executive Director $58,290 $56,618 2024
Trimedx Foundation Inc IN$562,250 Foundation Director $104,108 $101,121 2024
Indiana Women In Need Foundation Inc IN$563,891 Executive Director $33,000 $32,053 2024
District 10 Hospital Preparedness IN$343,970 Secretary $26,000 $25,254 2024
Innermission Inc IN$330,274 Executive/director $30,059 $30,059 2023
Out Of A Jam Inc IN$326,932 Executive Di $90,160 $87,573 2024
Meals On Wheels Of Hendricks County Inc IN$322,504 Executive Director $17,789 $17,789 2023
Lafayette Square Area Coalition IN$648,658 Executive Director $104,720 $104,720 2023
Alive Community Outreach Inc IN$694,250 Executive Director $84,480 $82,056 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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)35th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted35th

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 (Allison Wheaton) 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 20 similarly situated organizations (Same NTEE sector (P20) + IN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,524 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.