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PeerBasis
Compensation Comparability Determination

University Of Kentucky Gluck Equine

Executive Director / CEO

EIN 311146505
KY · NTEE B43
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Eli Capilouto, Executive Director / CEO ($398,944) against every comparable organization that fit the selection criteria — 832 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

832 organizations qualified on sector, size, and geography 832 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $398,944 $398,944
$5,27310th
$13,68625th
$30,635Median
$52,54475th
$73,78890th
$398,944This org · 100th
p10$5,273
p25$13,686
p50$30,635
p75$52,544
p90$73,788
$398,944

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 KY 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
Mathematics Education Collaborative WA$132,569 Ceo $58,000 $45,737 2025
Hudson Falls Free Library NY$132,782 Executive Director $47,000 $39,531 2023
Friendship Christian School Inc KY$132,251 Vice President $12,506 $11,834 2025
Vermont Federation Of Sportsmen's VT$132,930 President $30,000 $27,299 2024
Entrepreneurs Scholarship Program TX$132,075 Director $375 $349 2023
Ottley Music School Inc MD$131,991 Secretary/principal $21,070 $18,335 2023
Pivotal Point Enterprises Inc FL$131,964 Executive Director $20,775 $17,644 2024
Strategem Learning CA$131,865 President/exec. Dir. $20,769 $16,693 2023
Shattuck - St Mary's School MN$131,619 Cfo $14,480 $13,317 2023
Patricia V Damon Scholarship Fund For The WI$131,539 Trustee $5,000 $4,860 2023
East Wayne Street Center Inc IN$131,456 Executive Di $74,227 $70,768 2024
Pathway Community Foundation Corporation NC$131,411 President And Director $45,000 $42,037 2024
Namic Mutual Insurance Foundation IN$131,399 Executive Di $41,231 $39,310 2024
North Texas Capacity Builders TX$133,687 Executive Director $38,500 $34,817 2024
Myers Memorial Library NY$133,689 Director $31,200 $26,242 2023
Friends Of The Hamilton Schools MT$133,739 Director $750 $752 2023
Science Play-space Initiative Spi OH$131,287 Executive Di $46,800 $44,813 2024
Dream Partnership PA$133,800 Executive Administrator $31,899 $28,760 2024
Alexandria Education Foundation MN$133,805 Executive Dir. $46,960 $40,869 2025
National African-american Women's Leadership Institute TX$131,195 Executive Director $36,458 $32,971 2024
Anchor Of Hope Foundation GA$133,912 Secretary $43,038 $39,123 2024
Franklin Education Association MA$133,990 President $8,500 $6,727 2025
St Ursula Academy Scholarship Granting OH$134,005 President $16,697 $15,988 2024
The Montgomery Academy Foundation AL$131,040 Head Of School $19,179 $19,286 2023
Marie A Mansbach Memorial Student VA$134,015 Secretary $5,470 $4,775 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Eli Capilouto) 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 832 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $398,944 is reasonable (approximately the 100th 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.