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PeerBasis
Compensation Comparability Determination

Arrowhead Ranch Inc

Executive Director / CEO

EIN 362192833
IL · NTEE P700
FY ending 2022-06-30
June 10, 2026

This analysis benchmarks the total compensation of Luis Moreno, Executive Director / CEO ($95,000) against every comparable organization that fit the selection criteria — 78 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

78 organizations qualified on sector, size, and geography 78 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18,344 total compensation of comparable organizations → $315,485 $95,000
$65,64910th
$88,62925th
$110,723Median
$134,34575th
$163,57290th
$95,000This org · 32nd
p10$65,649
p25$88,629
p50$110,723
p75$134,345
p90$163,572
$95,000

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 IL 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
Foster Forward RI$3,081,697 Executive Director $192,816 $175,472 2024
Reality House West CA$3,042,738 Executive Dir. $72,435 $61,116 2023
Adult Enrichment Centers Inc SC$3,022,810 Ceo $99,225 $95,712 2025
Girlstown Foundation MI$3,016,134 Executive Di $121,350 $118,875 2024
Haven Of Hope Inc CA$3,184,348 Ceo $143,000 $120,654 2023
🔒 73 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL cost of living and 2022 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 IL 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 default32nd
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted28th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 78-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 10, 2026.