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PeerBasis
Compensation Comparability Determination

Vip Neurorehabilitation Center

Executive Director / CEO

EIN 453623205
CA · NTEE E50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brian Terrell, Executive Director / CEO ($69,167) against every comparable organization that fit the selection criteria — 59 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brian Terrell — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

59 organizations qualified on sector, size, and geography 59 within the band form the benchmarked peer set.

Distribution of comparable compensation

$298 total compensation of comparable organizations → $144,757 $69,167
$14,75610th
$27,09225th
$64,356Median
$78,09675th
$89,70290th
$69,167This org · 64th
p10$14,756
p25$27,092
p50$64,356
p75$78,096
p90$89,702
$69,167

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 CA 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
Spurs Therapeutic Riding Center Inc SD$401,581 Executive Director $53,000 $67,739 2023
Horses With Hope Inc PA$401,660 Executive Director $65,001 $72,914 2024
Warrior Ranch Foundation Inc NY$395,902 President $21,650 $22,006 2024
Leaps And Sounds Pediatric Rehabilitation OH$385,091 Voting Member $66,060 $78,703 2024
Natures Edge Therapy Center Inc WI$419,248 Secretary $10,000 $12,095 2023
Therapy Dogs International Inc NJ$380,069 President $140,000 $144,757 2023
Arise At Marshall Farms Inc NY$380,033 Ceo $18,310 $19,161 2023
Its My Life Inc PA$421,481 Ceo $31,384 $35,205 2024
Association Of Occupational And DC$378,399 Executive Director $79,185 $78,162 2024
Hope To Walk Inc VA$376,619 Executive Di $49,718 $53,999 2024
Gaylord Farm Rehabilitation Center Inc CT$425,761 President & Ceo $20,785 $21,922 2024
Carrusel En La Sebastiana Corp PR$369,010 Executive Director $41,900 $41,900 2023
High & Mighty Therapeutic Riding NY$432,029 Executiver Director $76,767 $78,030 2024
Easter Seals Southwest Florida FL$361,813 President & Ceo $15,453 $16,330 2024
Windhorse Equine Learning MT$358,139 Executive Director $55,000 $66,689 2024
The Arc Of Whatcom County WA$357,296 Executive Director $63,711 $66,058 2023
Majestic Hills Ranch Foundation MN$451,868 Executive Di $57,885 $66,238 2023
Salt Lake Harm Reduction Project UT$347,236 Executive Dir. $62,500 $71,954 2024
Cassidy's Cause Therapeutic Riding KY$453,099 Exec Dir/secretary $42,266 $51,078 2024
Therapy And Counseling Services PA$346,088 Treasurer/clinical Director $41,769 $46,854 2024
Caring With Compassion Community WA$454,346 President $100,000 $100,709 2024
Therapies For Hope Inc CO$344,783 Executive Di $5,600 $6,219 2023
Equi-kids Therapeutic Riding Program VA$344,773 Executive Director $23,750 $26,557 2023
Sunflower Adult Day Services Inc KS$455,518 Executive Di $70,421 $88,104 2023
The Barn At Spring Brook Farm Inc PA$458,188 Vice Preside $1,710 $1,918 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default64th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted53rd

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 (Brian Terrell) 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 59 similarly situated organizations (Same NTEE sector (E50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,167 is reasonable (approximately the 64th 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.