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PeerBasis
Compensation Comparability Determination

American Cutting Horse Association

Executive Director / CEO

EIN 752048286
TX · NTEE N69
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lynn Glover, Executive Director / CEO ($839) against every comparable organization that fit the selection criteria — 17 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: Lynn Glover — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $65,202 $839
$3,31910th
$7,46825th
$14,670Median
$52,84075th
$60,72890th
$839This org · 6th
p10$3,319
p25$7,468
p50$14,670
p75$52,840
p90$60,728
$839

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 TX 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
Handicapped High Riders Club NJ$309,828 Director $73,050 $65,202 2023
Home Talent Colt Stakes Association Inc OH$287,356 Secretary/treasurer $6,000 $6,353 2023
Secretariat Center Inc KY$346,183 Executive Director $59,602 $62,178 2024
Sonrisas Therapeutic Riding Inc TX$281,434 Executive Director $7,689 $7,468 2024
Great Falls Turf Club Inc MT$274,245 President $9,304 $9,738 2024
Dixie Region Team Penning Association TX$258,252 Secretary/treasurer $8,572 $8,572 2023
Hope For Heroes Horsemanship Center WA$257,039 Head Instructor $16,875 $14,670 2024
District Nine Idaho High School ID$256,076 Director/treasurer $1,500 $1,549 2024
Three Gaits Inc WI$385,023 Executive Director Thru November $35,440 $37,001 2023
Masterson Equestrian Trust Foundation Inc KY$245,183 President $1 $1 2024
Handi Riders Inc SD$221,347 Executive Di $54,167 $59,762 2023
National Riding Stables Horse PA$220,222 Vice Preside $11,200 $10,846 2024
Discovery Riders Inc OH$219,261 Director $49,904 $52,840 2023
Hope Horses & Kids CA$421,200 Executive Dir. $65,380 $56,438 2023
Heavens Gait Ranch Inc WI$424,448 President And Excutive Director $46,615 $48,668 2023
Yale Polo And Equestrian Center Inc CT$431,977 Trustee $4,800 $4,499 2023
Central Florida Hunter Jumper Assoc FL$433,118 Show Secreta $26,575 $24,242 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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)6th
Reportable pay only (column D), adjusted12th
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 (Lynn Glover) 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 17 similarly situated organizations (Same NTEE sector (N69), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $839 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.