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PeerBasis
Compensation Comparability Determination

Happiness Through Horses

Executive Director / CEO

EIN 463226710
CO · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kimberley K Swaney, Executive Director / CEO ($6,135) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$52 total compensation of comparable organizations → $98,779 $6,135
$2,29710th
$10,06125th
$23,691Median
$48,49475th
$69,68690th
$6,135This org · 21st
p10$2,297
p25$10,061
p50$23,691
p75$48,494
p90$69,686
$6,135

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 CO cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
United For Youth NfpIL $93,472$17,264 990
Reach CenterCA $93,302$2,186 990
Leaving The Streets Ministries IncMA $96,213$37,205 990
Community Transitions IncMD $91,593$23,691 990
Inspire S-ve IncNY $91,587$18,031 990
Reborn Minds IncGA $97,343$33,489 990
Clay Soper Memorial Fund IncMA $97,683$23,429 990
Make Momma ProudIL $99,223$3,486 990
Northern Lights Youth Services IncND $99,473$27,467 990
Urban 360CA $99,700$23,054 990
Pathway Learning CenterMN $88,150$55,517 990
Back 2 Basics MinistryTX $100,975$27,386 990
Sol Of The CitiesMN $87,574$48,433 990
Camp Journey NwWA $101,664$30,357 990
Crosswalk Teen CenterMI $86,718$5,228 990
The Outstanding Youth AwardsSC $103,945$10,602 990
Pure Productions IncTX $103,993$98,779 990
Camp Quest IncSC $104,105$80,714 990
Tfd Soccer LimitedNY $104,726$10,656 990
Legacy Makers IncNY $105,000$22,617 990
Strictly Soccer Futbol Club IncFL $83,564$2,189 990
Youth Voices Center IncNY $105,654$57,259 990
Wolfpack Wrestling Club IncNC $105,742$15,700 990
Victor Cruz Foundation IncNJ $82,121$27,132 990
Sheriffs Youth ProjectMN $107,096$9,609 990

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 CO 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 default21st
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted21st

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 (Kimberley K Swaney) 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 67 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,135 is reasonable (approximately the 21st 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.