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PeerBasis
Compensation Comparability Determination

The Steel Horse Rally Inc

Executive Director / CEO

EIN 471158481
AR · NTEE W99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dennis Snow Little, Executive Director / CEO ($145,333) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$184 total compensation of comparable organizations → $199,349 $145,333
$8,14210th
$18,14325th
$46,126Median
$65,30475th
$94,57290th
$145,333This org · 98th
p10$8,142
p25$18,143
p50$46,126
p75$65,304
p90$94,572
$145,333

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

OrganizationStateTotal revenueTotal compSource
Mashup NashvilleTN $205,448$22,576 990
Pasos For Oak CliffTX $204,656$957 990
New Americans InitiativeKY $207,754$95,274 990
The South County NewsMI $207,769$33,239 990
Values To ActionOR $208,951$68,572 990
Great Bend Center For MusicWA $202,114$46,126 990
Allied Communities Of Tulsa InspiringOK $201,803$72,111 990
Civic MomentumMN $200,628$63,352 990
Arise & GoCA $211,406$61,297 990
Sandy Springs Arts Foundation IncGA $212,856$76,034 990
Lyon County Historical SocietyMN $197,720$37,748 990
People MatterIL $216,495$50,170 990
Main Line Cycle CenterMN $194,224$32,567 990
Celebrate Me WeekMN $217,117$9,862 990
Crockett MissionTN $218,254$7,943 990
Nine Muses FoundationNY $220,069$130,105 990
21st Century AllianceCA $191,034$199,349 990
Banda HealthTX $221,053$61,447 990
Rhode Island Coalition For Children & Families Education Fund IncRI $224,854$81,997 990
The Pilcrow FoundationOR $225,026$47,844 990
Through The TreesNC $183,310$25,176 990
Grandmother Collective IncMA $181,647$64,401 990
Aranya SolutionsMT $230,397$11,847 990
Kennett Flash IncPA $231,488$50,614 990
Barrios UnidosNM $179,237$39,080 990

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 AR 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 default98th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted98th

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 (Dennis Snow Little) 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 53 similarly situated organizations (Same NTEE sector (W99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $145,333 is reasonable (approximately the 98th 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.