Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Association Of Occupational And

Executive Director / CEO

EIN 521553060
DC · NTEE E50B
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Janie L Gittleman Phd Mrp, Executive Director / CEO ($79,185) against every comparable organization that fit the selection criteria — 63 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

Benchmarked executive: Janie L Gittleman Phd Mrp — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

63 organizations qualified on sector, size, and geography 63 within the band form the benchmarked peer set.

Distribution of comparable compensation

$302 total compensation of comparable organizations → $146,650 $79,185
$15,80710th
$26,02525th
$65,198Median
$79,39275th
$91,23990th
$79,185This org · 75th
p10$15,807
p25$26,025
p50$65,198
p75$79,392
p90$91,239
$79,185

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 DC 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
Arise At Marshall Farms Inc NY$380,033 Ceo $18,310 $19,412 2023
Therapy Dogs International Inc NJ$380,069 President $140,000 $146,650 2023
Hope To Walk Inc VA$376,619 Executive Di $49,718 $54,705 2024
Leaps And Sounds Pediatric Rehabilitation OH$385,091 Voting Member $66,060 $79,733 2024
Carrusel En La Sebastiana Corp PR$369,010 Executive Director $41,900 $43,138 2023
Easter Seals Southwest Florida FL$361,813 President & Ceo $15,453 $16,543 2024
Warrior Ranch Foundation Inc NY$395,902 President $21,650 $22,294 2024
Windhorse Equine Learning MT$358,139 Executive Director $55,000 $67,561 2024
The Arc Of Whatcom County WA$357,296 Executive Director $63,711 $66,922 2023
Vip Neurorehabilitation Center CA$400,040 Executive Di $69,167 $70,072 2023
Spurs Therapeutic Riding Center Inc SD$401,581 Executive Director $53,000 $68,624 2023
Horses With Hope Inc PA$401,660 Executive Director $65,001 $73,868 2024
Salt Lake Harm Reduction Project UT$347,236 Executive Dir. $62,500 $72,895 2024
Therapy And Counseling Services PA$346,088 Treasurer/clinical Director $41,769 $47,467 2024
Therapies For Hope Inc CO$344,783 Executive Di $5,600 $6,299 2023
Equi-kids Therapeutic Riding Program VA$344,773 Executive Director $23,750 $26,904 2023
Voices Of Hope For Aphasia Inc FL$341,264 Executive Director $58,920 $63,076 2024
Natures Edge Therapy Center Inc WI$419,248 Secretary $10,000 $12,252 2023
Its My Life Inc PA$421,481 Ceo $31,384 $35,665 2024
Gaylord Farm Rehabilitation Center Inc CT$425,761 President & Ceo $20,785 $22,208 2024
Hopelife Regeneration Inc NC$329,601 President $23,088 $27,988 2023
Ahead With Horses Inc CA$327,152 Executive Dir. $64,480 $63,449 2024
High & Mighty Therapeutic Riding NY$432,029 Executiver Director $76,767 $79,050 2024
Pure Living Recovery And Rehabilitation IL$324,689 Cfo $10,908 $12,220 2024
Community Supported Acupuncture KY$323,981 Executive Director $74,150 $90,783 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC 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 DC 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 default75th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted63rd

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 (Janie L Gittleman Phd Mrp) 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 63 similarly situated organizations (Same NTEE sector (E50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,185 is reasonable (approximately the 75th 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.