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PeerBasis
Compensation Comparability Determination

Heroes On Horseback

Executive Director / CEO

EIN 571099345
SC · NTEE N20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Robert E Lee, Executive Director / CEO ($64,076) against every comparable organization that fit the selection criteria — 76 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

76 organizations qualified on sector, size, and geography 76 within the band form the benchmarked peer set.

Distribution of comparable compensation

$567 total compensation of comparable organizations → $143,076 $64,076
$3,54010th
$11,11425th
$32,658Median
$55,43675th
$64,20090th
$64,076This org · 89th
p10$3,540
p25$11,114
p50$32,658
p75$55,436
p90$64,200
$64,076

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 SC 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
Mason County Library Board WV$246,749 Bookkeeper $28,080 $29,143 2025
Christian Camping International Inc CA$240,656 Ceo $163,571 $143,076 2023
Shelby Christian School NC$248,107 Member And Camp Director $32,676 $34,201 2023
Eastern Us Music Camp Inc NY$238,942 Treasurer $12,500 $11,114 2024
Kona Aerial Gymnastic Team Inc HI$238,104 Ceotreasurerdirector $3,000 $2,642 2024
Wounded Spirits Ministries IN$249,801 Board Chairm $3,954 $4,103 2024
Madison County Childrens Camp Inc NY$236,338 Exec Director $6,000 $5,335 2024
Wilmington Rowing Center DE$251,754 Director And Youth Coach $12,500 $12,399 2023
Goodrich Memorial Library Inc VT$235,973 Head Librarian $38,908 $38,531 2024
West Hartford Youth Soccer Assn Inc CT$252,078 League Coordntr $5,100 $4,844 2023
Camp Bethany Inc OH$255,682 Camp Manager $29,000 $31,114 2023
Tmm Ministries Inc TN$229,416 General Director $20,133 $20,822 2024
Camp Cherith Of Western New York Inc NY$229,282 Executive Director $19,400 $17,757 2023
Lakeview Farms Mission MI$258,859 President $55,000 $57,506 2023
Sacramento Valley Bmx CA$228,770 Treasurer $10,020 $8,765 2023
Kaleo On The River NE$226,824 Executive Directorex Officio $36,500 $39,767 2023
Julian Oaks Youth Ministries CA$225,675 President $53,750 $47,016 2023
The Handicapped Children's Camp For NY$262,959 Secretary $10,000 $8,891 2024
Johnson City Firefighters TN$265,352 President $3,900 $4,033 2024
Florida Citrus Sports Foundation Inc FL$265,358 Chief Executive Officer $44,985 $41,580 2024
Barton County Club Inc KS$267,097 Secretary $10,829 $11,511 2024
Girls In Gear Inc NJ$217,533 President $31,154 $27,368 2024
The Spirit Horse Ranch Inc HI$216,969 Director $19,394 $17,084 2024
Hypothekids Inc NY$213,880 Executive Director $61,179 $56,001 2023
Regent Soccer Club Inc WI$212,120 President $1,080 $1,110 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC cost of living and 2025 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 SC 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 default89th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted84th

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 (Robert E Lee) 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 76 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,076 is reasonable (approximately the 89th 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.