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PeerBasis
Compensation Comparability Determination

Horsepower Therapeutic Riding

Executive Director / CEO

EIN 461625889
IL · NTEE P82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Barbara O'neil, Executive Director / CEO ($67,771) against every comparable organization that fit the selection criteria — 116 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

116 organizations qualified on sector, size, and geography 116 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,126 total compensation of comparable organizations → $222,330 $67,771
$19,35610th
$41,02625th
$62,512Median
$80,56075th
$96,88190th
$67,771This org · 57th
p10$19,356
p25$41,026
p50$62,512
p75$80,560
p90$96,881
$67,771

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.

OrganizationStateTotal revenueTotal compSource
Grand Prairie Job CenterAR $399,485$73,845 990
Kids Mobility Network IncCO $398,036$117,041 990
Disabilitysa Dba Fiesta EspecialTX $396,835$83,082 990
Legacy FarmsVA $396,346$58,928 990
Elderly Behavioral Wellness Services IncCA $403,884$10,540 990
The Arc Of Buncombe County IncNC $393,789$71,017 990
Parc Endowment FundFL $393,338$11,548 990
Independent Peer SocializationCA $392,676$91,698 990
Respite Care Of CharlestonSC $405,701$98,599 990
Fresh Start Of San AngeloTX $392,337$63,491 990
Central California Adaptive SportsCA $407,265$35,836 990
Statewide Independent Living CouncilAZ $409,235$36,778 990
Jeffrey FoundationCA $386,665$86,853 990
Down Syndrome Partnership Of North TexasTX $414,776$86,330 990
Horses Of Hope Missouri IncMO $415,120$59,064 990
Hope North Carolina IncNC $417,537$76,376 990
Therapy Solutions Children's ServicesPA $418,205$40,559 990
Working WondersCA $418,412$72,339 990
Shenandoah County Search IncorporatedVA $419,767$55,305 990
Sacred GroundOH $420,314$82,127 990
North Carolina Down SyndromeNC $420,752$67,482 990
Choice Living CommunityTX $421,150$47,706 990
Ultimate CareCO $424,440$48,200 990
Cmrs Whitefield IncNH $369,195$30,064 990
Revision Project IncCA $367,301$67,256 990

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 default57th
Total compensation (D + F), as reported (no adjustments)57th
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 (Barbara O'neil) 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 116 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,771 is reasonable (approximately the 57th 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). 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.