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PeerBasis
Compensation Comparability Determination

Windhorse Equine Learning

Executive Director / CEO

EIN 454587736
MT · NTEE E50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Darcy Minter, Executive Director / CEO ($55,000) 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 58th percentile of comparable organizationswithin the typical range

Benchmarked executive: Darcy Minter — 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

$246 total compensation of comparable organizations → $119,385 $55,000
$13,01810th
$20,99825th
$51,349Median
$64,46375th
$74,27390th
$55,000This org · 58th
p10$13,018
p25$20,998
p50$51,349
p75$64,463
p90$74,273
$55,000

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 MT 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
The Arc Of Whatcom County WA$357,296 Executive Director $63,711 $54,480 2023
Easter Seals Southwest Florida FL$361,813 President & Ceo $15,453 $13,467 2024
Carrusel En La Sebastiana Corp PR$369,010 Executive Director $41,900 $43,138 2023
Salt Lake Harm Reduction Project UT$347,236 Executive Dir. $62,500 $59,342 2024
Therapy And Counseling Services PA$346,088 Treasurer/clinical Director $41,769 $38,642 2024
Therapies For Hope Inc CO$344,783 Executive Di $5,600 $5,128 2023
Equi-kids Therapeutic Riding Program VA$344,773 Executive Director $23,750 $21,902 2023
Voices Of Hope For Aphasia Inc FL$341,264 Executive Director $58,920 $51,349 2024
Hope To Walk Inc VA$376,619 Executive Di $49,718 $44,534 2024
Association Of Occupational And DC$378,399 Executive Director $79,185 $64,463 2024
Arise At Marshall Farms Inc NY$380,033 Ceo $18,310 $15,803 2023
Therapy Dogs International Inc NJ$380,069 President $140,000 $119,385 2023
Leaps And Sounds Pediatric Rehabilitation OH$385,091 Voting Member $66,060 $64,909 2024
Hopelife Regeneration Inc NC$329,601 President $23,088 $22,785 2023
Ahead With Horses Inc CA$327,152 Executive Dir. $64,480 $51,653 2024
Pure Living Recovery And Rehabilitation IL$324,689 Cfo $10,908 $9,948 2024
Community Supported Acupuncture KY$323,981 Executive Director $74,150 $73,904 2024
New Hope Equine Assisted Therapy TX$320,848 Executive Dir. $36,279 $32,799 2025
Warrior Ranch Foundation Inc NY$395,902 President $21,650 $18,149 2024
Two Bear Therapeutic Riding Center Inc MT$317,556 Executive Dir. $55,000 $56,625 2023
Berkeley Acupuncture Project Of Ca CA$316,423 President $54,937 $44,008 2024
Vip Neurorehabilitation Center CA$400,040 Executive Di $69,167 $57,044 2023
Spurs Therapeutic Riding Center Inc SD$401,581 Executive Director $53,000 $55,866 2023
Horses With Hope Inc PA$401,660 Executive Director $65,001 $60,134 2024
Form5 Prosthetics Inc OH$314,173 Founder/ Ceo $55,000 $54,041 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default58th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted48th

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 (Darcy Minter) 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 $55,000 is reasonable (approximately the 58th 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.