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PeerBasis
Compensation Comparability Determination

Spirit Club Foundation Inc

Executive Director / CEO

EIN 474009580
MD · NTEE E50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kim Schofield, Executive Director / CEO ($81,300) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kim Schofield — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,538 total compensation of comparable organizations → $125,148 $81,300
$17,43610th
$22,71925th
$54,395Median
$64,28275th
$82,89590th
$81,300This org · 88th
p10$17,436
p25$22,719
p50$54,395
p75$64,282
p90$82,895
$81,300

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 MD 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
Aphasia Center Of California CA$185,067 Exec Directo $28,484 $26,308 2024
Higher Ground Healing CO$189,695 President $1,500 $1,538 2024
The Hands Of Christ Inc TN$179,547 President $64,032 $71,993 2024
Houston County Volunteer Medical Clinic GA$196,630 Director $51,865 $55,780 2024
Heart Inclusive Arts Community SC$204,230 Executive Director $46,142 $53,010 2023
Chick A Dee Acres Farm Inc WI$204,872 President $52,500 $60,379 2023
Beth Sholom Rehab Clinic VA$207,238 President & Ceo $16,710 $17,768 2023
Fortis Therapy Center TX$207,643 Executive Director $56,801 $62,570 2023
Hope Springs Equestrian Therapy Inc PA$209,781 Executive Director $75,153 $80,163 2024
Hilltop Horizons Inc PA$211,681 Executive Di $38,462 $41,026 2024
Remount Foundation CO$212,567 Founder $42,778 $45,171 2023
Mini Therapy Horses CA$220,491 Director $27,588 $25,481 2024
Small Miracles Therapeutic TN$229,287 Executive Di $51,482 $57,882 2024
The Medicine Horse Center CO$233,473 Executive Dir. $63,232 $64,853 2024
Meg Foundation CO$238,925 Executive Director $122,019 $125,148 2024
Chum Therapeutic Riding Inc MI$132,000 President,tr $15,048 $17,104 2023
Healing Horses Therapeutic Riding Progam MO$130,161 Executive Dir. $18,854 $21,991 2023
Adaptive Physical Education CA$246,621 Vice President $62,388 $57,623 2024
Heartstrides Therapeutic Riding WA$251,000 Founding Director $60,625 $58,057 2024
Hopewell Ranch Inc MI$251,146 Executive Di $21,300 $24,210 2023
Gestalt Training Institute Of Philadelphia Inc PA$252,225 Ex. Director Until 1/20/23 $61,300 $67,318 2023
Help Me Grow Pediatric Rehab Services NH$256,370 Executive Director $22,500 $22,222 2024
Stable Friendships Foundation Inc NY$258,980 Vice President $21,000 $20,297 2024
Central New York Regional Emergency NY$261,182 Excutive Director $90,934 $85,626 2025
Wilderwood Equine Therapy NM$263,853 Executive Di $81,625 $93,905 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default88th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted85th

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 (Kim Schofield) 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 26 similarly situated organizations (Same NTEE sector (E50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,300 is reasonable (approximately the 88th 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.