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PeerBasis
Compensation Comparability Determination

Legend Equine Facilitated Therapy Inc

Executive Director / CEO

EIN 831476643
ID · NTEE D99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lynn Fraley, Executive Director / CEO ($27,143) against every comparable organization that fit the selection criteria — 11 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lynn Fraley — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

11 organizations qualified on sector, size, and geography 11 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,092 total compensation of comparable organizations → $72,451 $27,143
$4,23910th
$16,76525th
$29,319Median
$57,17475th
$60,73290th
$27,143This org · 45th
p10$4,239
p25$16,765
p50$29,319
p75$57,174
p90$60,732
$27,143

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 ID 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
Owls Club International SC$18,042 Administrato $22,000 $20,956 2024
Maine Friends Of Animals ME$25,021 Vice President/executive Director $64,519 $60,732 2023
Mayport Cats Inc FL$29,730 Director $4,800 $4,239 2023
Willow Run Sanctuary For Animals Inc PA$12,163 Ceo $32,200 $29,319 2024
San Joaquin Zoological Society CA$35,894 Executive Director $45,372 $34,851 2025
Fringe Benefits Thrift Store Inc WI$36,594 President $25,000 $23,840 2024
Michigan Animal Health Foundation MI$37,794 Executive Director (Ended 3/24) $13,341 $12,573 2024
Minnesota Federated Humane Societies MN$38,543 Executive Director $78,000 $72,451 2023
Panda Paws Rescue WA$41,319 Director $75,000 $59,730 2025
The Puppy Up Foundation TN$42,122 President/director $3,221 $3,092 2024
Savage River Farms Inc MD$42,302 Director $63,983 $54,618 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 ID 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 default45th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted36th

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 Fraley) 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 11 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.5–2× revenue).
  3. The authorized body determined that total compensation of $27,143 is reasonable (approximately the 45th 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.