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PeerBasis
Compensation Comparability Determination

Chinook Horses

Executive Director / CEO

EIN 812295286
MT · NTEE F60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Abigail Hornik, Executive Director / CEO ($108,037) against every comparable organization that fit the selection criteria — 125 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

125 organizations qualified on sector, size, and geography 125 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,195 total compensation of comparable organizations → $229,325 $108,037
$15,56010th
$31,30425th
$52,702Median
$76,84075th
$115,39890th
$108,037This org · 87th
p10$15,560
p25$31,304
p50$52,702
p75$76,840
p90$115,398
$108,037

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

OrganizationStateTotal revenueTotal compSource
Cornerstone Center For CounselingCA $287,709$41,080 990
Place Of Refuge IncPA $287,064$42,040 990
Noble Choices IncTX $289,499$178,270 990
Consuelo IncIL $289,604$61,503 990
Crossings Counseling Center IncGA $292,455$78,503 990
Brunan IncNJ $293,046$42,638 990
The Brian Dagle Foundation IncCT $293,257$26,865 990
Tides IncPA $280,678$58,433 990
Seneca Choices For Life IncGA $280,074$53,815 990
Concho Valley Biblical Counseling CenterTX $279,169$29,955 990
Christian Counseling CenterCT $298,452$7,512 990
Lexington Christian CounselingSC $276,019$82,930 990
Ribbon Of Hope IncIN $275,691$76,429 990
Three Trails Assessment & ResourceWY $275,377$41,490 990
Red Bird Ministries IncLA $274,356$14,724 990
Mending Hearts Family Services IncAZ $302,769$37,265 990
Achieve Counseling & WellnessAZ $273,313$61,787 990
Motorcycle Relief ProjectCO $271,716$29,489 990
Heartstrings Counseling IncCA $308,555$74,225 990
Emerge Center For Social And Emotional LearningCA $267,436$29,921 990
Athens Parent Wellbeing IncGA $267,329$16,324 990
Misty Mountain Family EnrichmentFL $266,918$71,899 990
Gabriel Project Of West VirginiaWV $266,558$44,457 990
New Hope Counseling Services IncIN $310,014$86,460 990
Prairie Sky Counseling Center IncKS $264,693$130,550 990

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 MT 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 default87th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted86th

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 (Abigail Hornik) 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 125 similarly situated organizations (Same NTEE sector (F60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $108,037 is reasonable (approximately the 87th 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.