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PeerBasis
Compensation Comparability Determination

Berkshire Horseworks Inc

Executive Director / CEO

EIN 465419671
MA · NTEE F70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Hayley Sumner, Executive Director / CEO ($66,700) against every comparable organization that fit the selection criteria — 754 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

754 organizations qualified on sector, size, and geography 754 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $321,612 $66,700
$20,25710th
$37,75125th
$64,532Median
$87,55475th
$113,96590th
$66,700This org · 52nd
p10$20,257
p25$37,751
p50$64,532
p75$87,554
p90$113,965
$66,700

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 MA 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
Soul Friends Inc CT$320,064 Ceo $5,710 $5,958 2024
Hope For A Drug Free Stephens Corp GA$320,007 Project Dire $33,664 $37,667 2024
Nami Stark County Inc OH$320,786 Executive Director $57,199 $67,418 2024
Faithbridge Portland OR$320,862 President $129,162 $137,422 2023
Aragon & Hernandez Social Services CA$319,881 Chief Executive Officer $36,140 $34,728 2024
Favor Western Pennsylvania PA$320,914 Executive Di $18,144 $20,730 2023
Lifechanges Family Guidance&wellnes NC$319,681 President $39,212 $45,088 2024
Go-getters Foundation Inc MD$321,161 Ceo $80,021 $85,712 2023
Statesboro Regional Sexual Assault Center Inc GA$321,322 Director $72,857 $83,929 2023
Women Supporting Women Inc MD$319,274 Executive Director $41,349 $43,019 2024
Unicoi County Prevention Coalition Inc TN$322,089 Director $57,183 $66,889 2024
Coalition For Youth Drug Abuse AZ$322,094 President $52,000 $57,296 2023
Black Men Speak CA$318,188 Executive Dir. $70,000 $69,252 2023
Lotus Recovery Homes Inc WI$323,079 Executive Director $52,291 $62,568 2023
His Joshua House TX$317,504 Executive Di $36,200 $40,297 2024
Family Alliance Of Paulding Inc GA$323,600 Executive Director $39,186 $46,991 2022
Brilora Fertility Foundation MI$323,669 President $32,692 $37,551 2024
Phillips County Coalition For Healthy MT$323,786 Executive Director $21,825 $26,954 2023
Abiding Missions PA$316,938 Executive Director $80,000 $91,402 2023
Massac County Drug Awareness C IL$316,847 Program Dir $52,821 $57,788 2024
Seacoast Pathways NH$316,672 President And Ceo Of Fedcap $151,561 $155,735 2024
Mercy House International Inc OR$316,575 Ceo $30,000 $30,204 2025
A Peace Of Mind Inc PA$324,326 Executive Director $43,805 $48,612 2024
St Bernard Parish Adult Drug Court Inc LA$324,421 Daigle $58,811 $74,194 2023
Cbhs Inc NY$316,239 Chief Administrative Officer $12,436 $12,505 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default52nd
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted55th
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 (Hayley Sumner) 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 754 similarly situated organizations (Same NTEE major group (F), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,700 is reasonable (approximately the 52nd 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.