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PeerBasis
Compensation Comparability Determination

Coastal Therapeutic Riding Program

Executive Director / CEO

EIN 562149290
NC · NTEE P80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kimberly Niggel, Executive Director / CEO ($9,150) against every comparable organization that fit the selection criteria — 239 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

239 organizations qualified on sector, size, and geography 239 within the band form the benchmarked peer set.

Distribution of comparable compensation

$571 total compensation of comparable organizations → $356,238 $9,150
$13,05410th
$28,32425th
$48,809Median
$63,82075th
$77,77690th
$9,150This org · 6th
p10$13,054
p25$28,324
p50$48,809
p75$63,820
p90$77,776
$9,150

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 NC 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
Asd Solutions Inc NJ$258,704 President $52,000 $42,519 2025
Acts 4 Ministry Inc CT$258,603 Executive Director $95,000 $83,732 2024
Bridges Training Foundation TX$258,583 President $52,000 $50,342 2023
K9's 4 Mobility Inc WY$257,874 Executive Director $55,958 $57,992 2023
Bridging Relationships In Diverse Groups CA$260,330 Former President $24,411 $20,400 2023
Lynne Cohen Foundation CA$260,469 President And Executive Di $76,665 $64,069 2023
Women's Initiatives That Strengthen And CA$261,621 Director $36,000 $29,222 2024
Pax Learning Center WA$262,225 Executive Director $30,000 $25,248 2024
Family Promise Of Greater New Braunfels TX$254,832 Executive Director $12,000 $10,993 2025
Camp Patriot Corp MT$263,273 President $56,000 $56,745 2024
Front Step Inc PA$254,541 Executive Director $42,000 $39,372 2024
The Human-animal Bond Inc WV$264,174 Manager $12,000 $12,214 2024
Matsu Council On Aging AK$253,496 Executive Director $92,963 $83,548 2024
Crossroads Hospice Charitable Foundation OK$253,446 Executive Director $65,604 $69,913 2023
Lifeforce In Later Years Inc NY$264,919 Executive Director $67,960 $59,433 2023
Deafinitely Dogs IA$252,979 Director $68,694 $72,794 2023
Edtogether Inc MA$252,762 Pres/treas/clerk/dir/exec $82,565 $71,806 2023
Esther Single Mother Outreach FL$265,496 President $32,300 $28,524 2024
Transform Scott County Inc KY$251,598 Executive Director $40,161 $40,561 2024
Lutheran Social Services Of Central Ohio OH$251,527 President & Ceo $9,088 $9,316 2023
The Camp Koinonia Foundation Inc TN$266,596 Past Executive Director $87,125 $86,089 2024
On Our Own Of Frederick County Inc MD$251,342 Executive Director 07/2022- 03/2023 $64,413 $58,281 2023
Educate Ya Inc OR$267,011 Executive Dir. $61,944 $54,076 2024
Ladies In Power CA$267,435 Ceo/director $13,333 $11,142 2023
Shakopee Supportive Housing Inc MN$250,159 President/tr $65,715 $61,041 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default6th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted6th

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 (Kimberly Niggel) 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 239 similarly situated organizations (Same NTEE sector (P80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,150 is reasonable (approximately the 6th 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.