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PeerBasis
Compensation Comparability Determination

Willowind Therapeutic Riding Center Inc

Executive Director / CEO

EIN 611615265
ME · NTEE E50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Folger, Executive Director / CEO ($94,308) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 97th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$264 total compensation of comparable organizations → $128,517 $94,308
$14,68510th
$23,33525th
$53,921Median
$63,11075th
$76,43390th
$94,308This org · 97th
p10$14,685
p25$23,335
p50$53,921
p75$63,110
p90$76,433
$94,308

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 ME 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
School Of Service MO$310,410 Executive Director $39,046 $42,520 2023
Form5 Prosthetics Inc OH$314,173 Founder/ Ceo $55,000 $58,175 2024
Grow Pediatric Therapy Services MO$291,608 Secretary $250 $264 2024
Manes And Motions Therapeutic Riding CT$291,123 President & Ceo $19,923 $18,655 2024
Berkeley Acupuncture Project Of Ca CA$316,423 President $54,937 $47,375 2024
Two Bear Therapeutic Riding Center Inc MT$317,556 Executive Dir. $55,000 $60,957 2023
Boise Services Group Inc ID$287,658 President $65,828 $69,933 2024
Willow Creek Ranch Inc WI$287,616 Executive Director $32,261 $33,647 2024
Rascal Rodeo WA$287,600 Executive Director $76,664 $68,546 2024
New Hope Equine Assisted Therapy TX$320,848 Executive Dir. $36,279 $35,308 2025
Community Supported Acupuncture KY$323,981 Executive Director $74,150 $79,558 2024
Pure Living Recovery And Rehabilitation IL$324,689 Cfo $10,908 $10,709 2024
Watch Us Farm Inc IN$281,604 Executive Director $13,000 $13,691 2024
Childrens Therapy Clinic WV$281,494 Executive Director $51,325 $57,137 2023
Genuine Animate Navigate Assist Succeed CA$281,355 Executive Director $77,542 $68,843 2023
Camelot Therapeutic Horsemanship Inc AZ$281,224 President $80,291 $77,114 2024
Center For Adaptive Riding NV$280,867 Former Executive Director $10,500 $10,511 2024
Ahead With Horses Inc CA$327,152 Executive Dir. $64,480 $55,604 2024
Hopelife Regeneration Inc NC$329,601 President $23,088 $24,528 2023
Healing Reins Of Kentucky Inc KY$271,770 Director $14,095 $15,123 2024
Voices Of Hope For Aphasia Inc FL$341,264 Executive Director $58,920 $55,277 2024
Wilderwood Equine Therapy NM$263,853 Executive Di $81,625 $87,675 2024
Equi-kids Therapeutic Riding Program VA$344,773 Executive Director $23,750 $23,578 2023
Therapies For Hope Inc CO$344,783 Executive Di $5,600 $5,521 2023
Central New York Regional Emergency NY$261,182 Excutive Director $90,934 $79,945 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default97th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted88th

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 (David Folger) 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 64 similarly situated organizations (Same NTEE sector (E50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $94,308 is reasonable (approximately the 97th 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.