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PeerBasis
Compensation Comparability Determination

Destination Rehab

Executive Director / CEO

EIN 811349238
OR · NTEE E50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carol-ann Nelson, Executive Director / CEO ($73,218) 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 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Carol-ann Nelson — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

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

$1,784 total compensation of comparable organizations → $168,527 $73,218
$17,02710th
$42,18125th
$63,304Median
$84,60275th
$99,60590th
$73,218This org · 67th
p10$17,027
p25$42,181
p50$63,304
p75$84,602
p90$99,605
$73,218

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 OR 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
Wood County Society Inc WV$497,760 Executive Director $78,221 $88,583 2024
Warrior Salute Veteran Services Inc NY$490,596 Chief Executive Officer $24,419 $23,079 2024
Mind&melody Inc FL$504,885 President&ex $34,925 $34,316 2024
Timeslips Creative Storytelling Inc WI$506,747 Executive Director $76,245 $85,745 2023
North Texas Rehabilitation Services TX$509,562 President $80,043 $83,746 2024
The Adaptive Learning Center For Infants GA$515,227 Executive Director $72,500 $78,498 2023
Cornerstone Pediatric Rehabilitation IN$527,138 Director $29,552 $33,559 2023
Believe It Foundation TX$528,209 Program Director $72,000 $77,556 2023
Still Waters Equestrian Academy NE$459,592 Director $55,520 $62,457 2024
The Barn At Spring Brook Farm Inc PA$458,188 Vice Preside $1,710 $1,784 2024
Sunflower Adult Day Services Inc KS$455,518 Executive Di $70,421 $81,923 2023
People & Animal Learning Services IN$537,481 Executive Director $57,680 $63,621 2024
Caring With Compassion Community WA$454,346 President $100,000 $93,643 2024
Cassidy's Cause Therapeutic Riding KY$453,099 Exec Dir/secretary $42,266 $47,494 2024
Majestic Hills Ranch Foundation MN$451,868 Executive Di $57,885 $61,591 2023
Milam Children's Training Center TX$558,390 Officer $63,600 $64,827 2025
High & Mighty Therapeutic Riding NY$432,029 Executiver Director $76,767 $72,555 2024
Gaylord Farm Rehabilitation Center Inc CT$425,761 President & Ceo $20,785 $20,384 2024
Its My Life Inc PA$421,481 Ceo $31,384 $32,735 2024
Natures Edge Therapy Center Inc WI$419,248 Secretary $10,000 $11,246 2023
Horses With Hope Inc PA$401,660 Executive Director $65,001 $67,798 2024
Spurs Therapeutic Riding Center Inc SD$401,581 Executive Director $53,000 $62,986 2023
Vip Neurorehabilitation Center CA$400,040 Executive Di $69,167 $64,314 2023
Warrior Ranch Foundation Inc NY$395,902 President $21,650 $20,462 2024
Square And Compass Children's Clinic AZ$600,360 Executive Director $74,691 $73,195 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default67th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted57th

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 (Carol-ann Nelson) 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 (E50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,218 is reasonable (approximately the 67th 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.