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PeerBasis
Compensation Comparability Determination

Hooves Of Hope Equestrian Center Inc

Executive Director / CEO

EIN 562660309
KY · NTEE E990
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laura Friday, Executive Director / CEO ($48,001) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$702 total compensation of comparable organizations → $216,916 $48,001
$13,63110th
$27,77125th
$39,193Median
$75,55675th
$112,52090th
$48,001This org · 65th
p10$13,631
p25$27,771
p50$39,193
p75$75,556
p90$112,520
$48,001

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 KY 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
Messengers For Health MT$292,200 Executive Director $88,626 $91,547 2023
Region Ii Emergency Medical Services NM$297,078 Employee $36,400 $37,516 2023
Minnesota Masonic Children's Clinic For MN$299,202 President/ceo - Charities $34,208 $32,391 2023
Mountainside Hospital Medical Staff NJ$300,341 President $35,000 $29,086 2024
Epiphany Project Inc AZ$281,911 Co-president $47,333 $42,370 2024
From Fatherless To Fearless OH$303,056 Ceo $118,125 $119,892 2023
Northwest Medical Center Foundation Inc MO$280,795 President/ceo $28,195 $28,617 2023
What To Expect Project DC$280,090 President & E.d $132,652 $108,348 2024
Harbor Emergency Medical Education Foundation CA$277,634 Research Assistant $8,980 $7,217 2024
Amery Regional Medical Center Foundation MN$307,461 President $67,666 $62,233 2024
Massachusetts Health Council Inc MA$308,333 Ceo $147,950 $123,747 2024
Seashore Gardens Foundation NJ$272,798 Treasurer $253,529 $216,916 2023
West Oakland Health Facilities CA$315,643 Ceo $2,481 $1,994 2024
Climatework Maine ME$268,900 Director $117,335 $109,360 2024
Inteleos Foundation Inc MD$267,449 Ceo/executive Director $40,758 $35,467 2024
The Medical Center Auxiliary PA$265,169 President & Ceo $42,768 $40,870 2023
Giving Health Inc GA$263,218 Chief Medical Dir $750 $702 2024
Healthy Hearts Institute CA$262,570 Board Chair $42,857 $35,463 2023
C-line Counseling Center NJ$260,477 Executive Director $16,500 $13,712 2024
Gout Support Group Of America FL$325,280 Former President $42,000 $36,725 2024
Upper Midlands Rural Health Network SC$258,850 Executive Dir. $94,561 $94,534 2023
Life Resources Of Georgia Inc GA$255,952 Executive Di $44,098 $41,271 2024
Forbes Medical Staff Fund PA$253,879 President $20,000 $18,564 2024
Wings Home MI$336,554 Executive Director $13,592 $13,443 2023
Pontifex Inc OH$248,028 President $52,000 $52,778 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default65th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted48th

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 (Laura Friday) 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 48 similarly situated organizations (Same NTEE sector (E99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,001 is reasonable (approximately the 65th 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.