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

The Arc Of Whatcom County

Executive Director / CEO

EIN 311579359
WA · NTEE E50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Beverly Porter, Executive Director / CEO ($63,711) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$287 total compensation of comparable organizations → $139,614 $63,711
$15,22410th
$24,55625th
$60,050Median
$75,38675th
$86,85890th
$63,711This org · 55th
p10$15,224
p25$24,556
p50$60,050
p75$75,386
p90$86,858
$63,711

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 WA 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
Windhorse Equine Learning MT$358,139 Executive Director $55,000 $64,320 2024
Easter Seals Southwest Florida FL$361,813 President & Ceo $15,453 $15,750 2024
Salt Lake Harm Reduction Project UT$347,236 Executive Dir. $62,500 $69,398 2024
Therapy And Counseling Services PA$346,088 Treasurer/clinical Director $41,769 $45,190 2024
Carrusel En La Sebastiana Corp PR$369,010 Executive Director $41,900 $41,900 2023
Therapies For Hope Inc CO$344,783 Executive Di $5,600 $5,998 2023
Equi-kids Therapeutic Riding Program VA$344,773 Executive Director $23,750 $25,613 2023
Voices Of Hope For Aphasia Inc FL$341,264 Executive Director $58,920 $60,050 2024
Hope To Walk Inc VA$376,619 Executive Di $49,718 $52,081 2024
Association Of Occupational And DC$378,399 Executive Director $79,185 $75,386 2024
Arise At Marshall Farms Inc NY$380,033 Ceo $18,310 $18,480 2023
Therapy Dogs International Inc NJ$380,069 President $140,000 $139,614 2023
Hopelife Regeneration Inc NC$329,601 President $23,088 $26,646 2023
Leaps And Sounds Pediatric Rehabilitation OH$385,091 Voting Member $66,060 $75,908 2024
Ahead With Horses Inc CA$327,152 Executive Dir. $64,480 $60,405 2024
Pure Living Recovery And Rehabilitation IL$324,689 Cfo $10,908 $11,634 2024
Community Supported Acupuncture KY$323,981 Executive Director $74,150 $86,428 2024
New Hope Equine Assisted Therapy TX$320,848 Executive Dir. $36,279 $38,356 2025
Warrior Ranch Foundation Inc NY$395,902 President $21,650 $21,224 2024
Two Bear Therapeutic Riding Center Inc MT$317,556 Executive Dir. $55,000 $66,220 2023
Berkeley Acupuncture Project Of Ca CA$316,423 President $54,937 $51,465 2024
Vip Neurorehabilitation Center CA$400,040 Executive Di $69,167 $66,710 2023
Form5 Prosthetics Inc OH$314,173 Founder/ Ceo $55,000 $63,199 2024
Spurs Therapeutic Riding Center Inc SD$401,581 Executive Director $53,000 $65,333 2023
Horses With Hope Inc PA$401,660 Executive Director $65,001 $70,324 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default55th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted45th

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 (Beverly Porter) 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 65 similarly situated organizations (Same NTEE sector (E50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,711 is reasonable (approximately the 55th 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.