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PeerBasis
Compensation Comparability Determination

Horses N Heroes Of Marion County Inc

Executive Director / CEO

EIN 311548627
FL · NTEE N200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mindy Morrow, Executive Director / CEO ($7,800) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mindy Morrow — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,078 total compensation of comparable organizations → $154,792 $7,800
$4,43910th
$12,64825th
$28,593Median
$40,88275th
$60,58690th
$7,800This org · 18th
p10$4,439
p25$12,648
p50$28,593
p75$40,882
p90$60,586
$7,800

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 FL 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
Reach Therapeutic Riding Center TX$172,591 Executive Director $41,083 $43,746 2024
Emilie M Bullowa Memorial Endowment Of NY$169,431 Scout Executive/ceo $18,549 $17,842 2024
Pacesetters Baseball Inc NE$176,383 President/dean Of Coaches $10,200 $12,023 2023
Kids At Heart CO$177,637 President $66,000 $67,367 2024
Midcourse Correction Challenge Campinc MI$177,960 Vice President $3,000 $3,296 2024
Kids & Pros Inc FL$178,598 Executive Director $50,050 $50,050 2024
Women Leaders Forum Of The Coachella CA$181,428 $10,106 $9,564 2023
Backwoods Christian Camp Inc AL$162,108 Managing Director $28,800 $33,120 2024
Humanity In Unity Inc CO$158,643 Board Member $26,640 $27,995 2023
Lake Hamilton Bible Camp AR$185,282 President $13,000 $15,555 2024
Instruments 4 Life FL$187,724 Executive Director $65,000 $65,000 2024
Grindstone Lake Bible Camp MN$188,628 Executive Director $19,500 $21,117 2023
Kaneco Association IL$152,576 Secretary/treasurer $12,317 $13,271 2023
Friendly Hills Charitable Foundation Inc OH$151,457 President $4,992 $5,794 2023
Partners In Adventure Inc VT$194,419 Executive Director $31,000 $33,214 2024
Camp Pattersonville Inc NY$146,633 Director $40,000 $38,476 2024
Freedom Center VA$145,772 Executive Di $40,000 $42,326 2023
Seeker Springs Ministry Inc LA$144,919 Executive Director $16,692 $20,143 2023
Friends Of Wisconsin Camp Tapawingo Corporation WI$143,915 Camp Director, Board Member $51,998 $57,807 2024
Camp Magical Moments ID$204,519 Camp Director $20,445 $23,152 2024
Ironbull Inc WI$205,098 Executive Director $36,050 $40,077 2024
Fort Hope Inc CA$137,759 President $37,000 $35,014 2023
The Kentucky State Police Foundation Inc KY$135,860 Executive Director $77,415 $88,535 2024
Greater Hamilton Homes Inc MD$133,766 Treasurer $28,731 $28,593 2024
Monroe County Education Foundation Inc WV$133,506 Administrator $19,210 $22,794 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted18th

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 (Mindy Morrow) 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 51 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,800 is reasonable (approximately the 18th 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.