Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Genuine Animate Navigate Assist Succeed

Executive Director / CEO

EIN 844117218
CA · NTEE E50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Martha Barragan, Executive Director / CEO ($77,542) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Martha Barragan — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$298 total compensation of comparable organizations → $144,757 $77,542
$15,42110th
$25,46125th
$58,660Median
$69,16775th
$86,85890th
$77,542This org · 82nd
p10$15,421
p25$25,461
p50$58,660
p75$69,167
p90$86,858
$77,542

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 CA 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
Camelot Therapeutic Horsemanship Inc AZ$281,224 President $80,291 $86,858 2024
Childrens Therapy Clinic WV$281,494 Executive Director $51,325 $64,356 2023
Watch Us Farm Inc IN$281,604 Executive Director $13,000 $15,421 2024
Center For Adaptive Riding NV$280,867 Former Executive Director $10,500 $11,839 2024
Rascal Rodeo WA$287,600 Executive Director $76,664 $77,208 2024
Willow Creek Ranch Inc WI$287,616 Executive Director $32,261 $37,898 2024
Boise Services Group Inc ID$287,658 President $65,828 $78,769 2024
Healing Reins Of Kentucky Inc KY$271,770 Director $14,095 $17,034 2024
Manes And Motions Therapeutic Riding CT$291,123 President & Ceo $19,923 $21,012 2024
Grow Pediatric Therapy Services MO$291,608 Secretary $250 $298 2024
Wilderwood Equine Therapy NM$263,853 Executive Di $81,625 $98,753 2024
Central New York Regional Emergency NY$261,182 Excutive Director $90,934 $90,047 2025
Willowind Therapeutic Riding Center Inc ME$303,502 Executive Director $94,308 $106,224 2024
Stable Friendships Foundation Inc NY$258,980 Vice President $21,000 $21,346 2024
Help Me Grow Pediatric Rehab Services NH$256,370 Executive Director $22,500 $23,369 2024
School Of Service MO$310,410 Executive Director $39,046 $47,893 2023
Gestalt Training Institute Of Philadelphia Inc PA$252,225 Ex. Director Until 1/20/23 $61,300 $70,794 2023
Hopewell Ranch Inc MI$251,146 Executive Di $21,300 $25,461 2023
Heartstrides Therapeutic Riding WA$251,000 Founding Director $60,625 $61,055 2024
Form5 Prosthetics Inc OH$314,173 Founder/ Ceo $55,000 $65,526 2024
Adaptive Physical Education CA$246,621 Vice President $62,388 $60,598 2024
Berkeley Acupuncture Project Of Ca CA$316,423 President $54,937 $53,361 2024
Two Bear Therapeutic Riding Center Inc MT$317,556 Executive Dir. $55,000 $68,659 2023
New Hope Equine Assisted Therapy TX$320,848 Executive Dir. $36,279 $39,769 2025
Meg Foundation CO$238,925 Executive Director $122,019 $131,609 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default82nd
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted74th

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 (Martha Barragan) 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 61 similarly situated organizations (Same NTEE sector (E50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,542 is reasonable (approximately the 82nd 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.