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PeerBasis
Compensation Comparability Determination

The Right Path Riding Academy Inc

Executive Director / CEO

EIN 731499781
OK · NTEE P82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joseph Brown, Executive Director / CEO ($34,946) against every comparable organization that fit the selection criteria — 58 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

58 organizations qualified on sector, size, and geography 58 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,305 total compensation of comparable organizations → $198,501 $34,946
$15,93910th
$23,02225th
$39,679Median
$56,04775th
$72,23090th
$34,946This org · 43rd
p10$15,939
p25$23,022
p50$39,679
p75$56,047
p90$72,230
$34,946

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 OK cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Detour Company Theater IncAZ $193,008$26,590 990
Suburban Adult Services Foundation IncNY $198,301$34,764 990
Kane Homes AssociationIL $189,878$11,322 990
High Rise Day Habilitation CenterTX $201,293$35,914 990
Deaf Service Center Of Lake CountyFL $187,749$8,531 990
Walla Walla Valley Disability NetworkWA $203,091$19,855 990
Pasadena Supportive HousingMN $204,006$59,453 990
Alaska Association OnAK $185,629$78,215 990
Creative Citizen StudiosPA $204,801$29,900 990
Connectability IncGA $207,067$39,721 990
Joy Research And Service Center For The Disabled IncCA $180,850$11,763 990
Reach MeOH $211,029$26,452 990
Fraser Independent Living Project IiiMN $212,562$23,022 990
Fraser Independent Living Project IvMN $177,208$23,022 990
Camp Puzzle PeaceNY $213,170$21,443 990
The Arc Of Blair CountyPA $175,579$41,425 990
Council On DevelopmentalKY $174,468$79,105 990
White Pine Community Training CenterNV $216,888$42,218 990
Asi - Birmingham IncMN $171,740$60,712 990
Minot Social Club For ExceptionalND $220,117$57,804 990
Friendship Circle Of Atlanta IncGA $220,508$50,930 990
Mower Council For The HandicappedMN $221,021$54,545 990
Otsar CorpNY $167,592$26,688 990
Attleboro Enterprises Properties IncMA $166,458$17,847 990
Tenth And Lami IncMO $163,650$19,493 990

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 OK 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 default43rd
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted26th

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 (Joseph Brown) 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 58 similarly situated organizations (Same NTEE sector (P82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,946 is reasonable (approximately the 43rd 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). 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.