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PeerBasis
Compensation Comparability Determination

Higher Ground Healing

Executive Director / CEO

EIN 820685146
CO · NTEE E50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Erin Brown, Executive Director / CEO ($1,500) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10,976 total compensation of comparable organizations → $122,019 $1,500
$16,67610th
$22,63625th
$56,182Median
$67,91475th
$80,52990th
$1,500This org · 0th
p10$16,676
p25$22,636
p50$56,182
p75$67,914
p90$80,529
$1,500

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

OrganizationStateTotal revenueTotal compSource
Spirit Club Foundation IncMD $186,405$79,268 990
Aphasia Center Of CaliforniaCA $185,067$46,377 990
Houston County Volunteer Medical ClinicGA $196,630$54,386 990
The Hands Of Christ IncTN $179,547$70,193 990
Heart Inclusive Arts CommunitySC $204,230$51,685 990
Chick A Dee Acres Farm IncWI $204,872$58,870 990
Beth Sholom Rehab ClinicVA $207,238$17,324 990
Fortis Therapy CenterTX $207,643$61,006 990
Hope Springs Equestrian Therapy IncPA $209,781$78,159 990
Hilltop Horizons IncPA $211,681$40,000 990
Remount FoundationCO $212,567$44,042 990
Mini Therapy HorsesCA $220,491$24,844 990
Small Miracles TherapeuticTN $229,287$56,435 990
The Medicine Horse CenterCO $233,473$63,232 990
Meg FoundationCO $238,925$122,019 990
Adaptive Physical EducationCA $246,621$56,182 990
Chum Therapeutic Riding IncMI $132,000$16,676 990
Healing Horses Therapeutic Riding ProgamMO $130,161$21,441 990
Heartstrides Therapeutic RidingWA $251,000$56,606 990
Hopewell Ranch IncMI $251,146$23,605 990
Gestalt Training Institute Of Philadelphia IncPA $252,225$65,635 990
Help Me Grow Pediatric Rehab ServicesNH $256,370$21,667 990
Stable Friendships Foundation IncNY $258,980$19,790 990
Central New York Regional EmergencyNY $261,182$83,485 990
Wilderwood Equine TherapyNM $263,853$91,557 990

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 CO 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted3rd
All sources (D + E + F), adjusted0th

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 (Erin 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 31 similarly situated organizations (Same NTEE sector (E50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,500 is reasonable (approximately the 0th 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.