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PeerBasis
Compensation Comparability Determination

Sky Mountain Wild Horse Sanctuary

Executive Director / CEO

EIN 870805652
NM · NTEE Z99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Karen Herman, Executive Director / CEO ($71,264) against every comparable organization that fit the selection criteria — 200 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

200 organizations qualified on sector, size, and geography 200 within the band form the benchmarked peer set.

Distribution of comparable compensation

$39 total compensation of comparable organizations → $445,364 $71,264
$10,99210th
$26,10625th
$54,399Median
$78,06975th
$110,30590th
$71,264This org · 68th
p10$10,992
p25$26,106
p50$54,399
p75$78,069
p90$110,305
$71,264

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 NM 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
Stage Center LA$355,012 Executive Director $35,734 $37,664 2023
Friends Of 400 Foundation AL$352,584 President/tr $25,000 $25,852 2023
Shore Builders Association NJ$357,448 Director $100,328 $83,284 2024
Breast Wishes Foundation OH$351,875 Vice Chair/e $13,450 $13,245 2024
Wa State Association Of Rsvp Directors ID$360,710 Vp/business Mgn $10,000 $9,891 2024
Friends Of Manito WA$361,004 Executive Dir. $57,692 $48,024 2024
San Diego County Dental Foundation CA$361,587 Executive Director $82,500 $66,234 2024
Care Fresno Inc CA$362,423 Executive Dir. $62,555 $48,928 2025
Prentis Family Support Foundation MI$345,967 Treasurer $20,953 $20,702 2023
Compasspoint Mentorship CA$345,937 Executive Director $70,000 $57,859 2023
Independence Pass Foundation CO$345,874 Executive Director $119,602 $109,777 2023
Lutheran Housing Corporation Of Oil City PA$345,585 Chief Executive Officer $39,302 $37,516 2023
Ricrack Inc LA$345,417 Executive Dir. $15,385 $15,751 2024
Sacramento Housing Alliance CA$364,510 Executive Director $89,550 $71,894 2024
Heritage Private School Inc OH$365,865 Administrator $6,000 $5,908 2024
Washington Association Of Criminal Defense Lawyers WA$342,213 Executive Director $104,980 $89,968 2023
Zen Hospice Project CA$341,218 Executive Dir. $143,380 $115,111 2024
Light Of The Rockies Christian Counseling Center CO$341,083 Executive Director $7,380 $6,579 2024
Big Sister League Residency Inc CA$340,583 Executive Dir. $35,490 $29,334 2023
Va'ad Harabanim Of Greater Seattle WA$369,517 Secretary $66,486 $55,344 2024
Warrior Food Project Inc FL$339,722 President $78,500 $68,564 2024
The Detroit Creativity Project MI$338,412 Executive Di $67,501 $64,778 2024
The Icla Da Silva TX$371,643 President $182,529 $169,759 2024
Bay Area Psychotherapy Training CA$337,616 Executive Di $54,600 $45,130 2023
Cooperwood Equine Rescue NJ$372,075 Trustee $91,690 $76,114 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM cost of living and 2024 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 NM 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 default68th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted54th

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 (Karen Herman) 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 200 similarly situated organizations (Same NTEE sector (Z99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,264 is reasonable (approximately the 68th 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.