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

Childrens Therapy Clinic

Executive Director / CEO

EIN 550376118
WV · NTEE E50Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Valicia Leary, Executive Director / CEO ($51,325) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$238 total compensation of comparable organizations → $115,445 $51,325
$12,29810th
$20,30525th
$46,782Median
$56,45975th
$69,27090th
$51,325This org · 61st
p10$12,298
p25$20,305
p50$46,782
p75$56,459
p90$69,270
$51,325

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 WV 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
Watch Us Farm Inc IN$281,604 Executive Director $13,000 $12,298 2024
Genuine Animate Navigate Assist Succeed CA$281,355 Executive Director $77,542 $61,841 2023
Camelot Therapeutic Horsemanship Inc AZ$281,224 President $80,291 $69,270 2024
Center For Adaptive Riding NV$280,867 Former Executive Director $10,500 $9,442 2024
Rascal Rodeo WA$287,600 Executive Director $76,664 $61,574 2024
Willow Creek Ranch Inc WI$287,616 Executive Director $32,261 $30,224 2024
Boise Services Group Inc ID$287,658 President $65,828 $62,820 2024
Manes And Motions Therapeutic Riding CT$291,123 President & Ceo $19,923 $16,757 2024
Healing Reins Of Kentucky Inc KY$271,770 Director $14,095 $13,585 2024
Grow Pediatric Therapy Services MO$291,608 Secretary $250 $238 2024
Wilderwood Equine Therapy NM$263,853 Executive Di $81,625 $78,757 2024
Central New York Regional Emergency NY$261,182 Excutive Director $90,934 $71,813 2025
Willowind Therapeutic Riding Center Inc ME$303,502 Executive Director $94,308 $84,715 2024
Stable Friendships Foundation Inc NY$258,980 Vice President $21,000 $17,024 2024
Help Me Grow Pediatric Rehab Services NH$256,370 Executive Director $22,500 $18,637 2024
School Of Service MO$310,410 Executive Director $39,046 $38,195 2023
Gestalt Training Institute Of Philadelphia Inc PA$252,225 Ex. Director Until 1/20/23 $61,300 $56,459 2023
Hopewell Ranch Inc MI$251,146 Executive Di $21,300 $20,305 2023
Heartstrides Therapeutic Riding WA$251,000 Founding Director $60,625 $48,692 2024
Form5 Prosthetics Inc OH$314,173 Founder/ Ceo $55,000 $52,258 2024
Adaptive Physical Education CA$246,621 Vice President $62,388 $48,328 2024
Berkeley Acupuncture Project Of Ca CA$316,423 President $54,937 $42,556 2024
Two Bear Therapeutic Riding Center Inc MT$317,556 Executive Dir. $55,000 $54,756 2023
New Hope Equine Assisted Therapy TX$320,848 Executive Dir. $36,279 $31,716 2025
Community Supported Acupuncture KY$323,981 Executive Director $74,150 $71,466 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV cost of living and 2023 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 WV 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 default61st
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted52nd

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 (Valicia Leary) 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 61 similarly situated organizations (Same NTEE sector (E50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,325 is reasonable (approximately the 61st 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.