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PeerBasis
Compensation Comparability Determination

Leaps And Sounds Pediatric Rehabilitation

Executive Director / CEO

EIN 882714669
OH · NTEE E50
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Allison Hughes, Executive Director / CEO ($66,060) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Allison Hughes — reported title “Voting Member”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$250 total compensation of comparable organizations → $121,502 $66,060
$13,02010th
$22,51625th
$54,509Median
$65,57875th
$75,59590th
$66,060This org · 76th
p10$13,020
p25$22,516
p50$54,509
p75$65,578
p90$75,595
$66,060

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 OH 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
Therapy Dogs International Inc NJ$380,069 President $140,000 $121,502 2023
Arise At Marshall Farms Inc NY$380,033 Ceo $18,310 $16,083 2023
Association Of Occupational And DC$378,399 Executive Director $79,185 $65,606 2024
Hope To Walk Inc VA$376,619 Executive Di $49,718 $45,324 2024
Warrior Ranch Foundation Inc NY$395,902 President $21,650 $18,471 2024
Vip Neurorehabilitation Center CA$400,040 Executive Di $69,167 $58,056 2023
Carrusel En La Sebastiana Corp PR$369,010 Executive Director $41,900 $43,138 2023
Spurs Therapeutic Riding Center Inc SD$401,581 Executive Director $53,000 $56,857 2023
Horses With Hope Inc PA$401,660 Executive Director $65,001 $61,201 2024
Easter Seals Southwest Florida FL$361,813 President & Ceo $15,453 $13,706 2024
Windhorse Equine Learning MT$358,139 Executive Director $55,000 $55,976 2024
The Arc Of Whatcom County WA$357,296 Executive Director $63,711 $55,446 2023
Natures Edge Therapy Center Inc WI$419,248 Secretary $10,000 $10,151 2023
Its My Life Inc PA$421,481 Ceo $31,384 $29,549 2024
Salt Lake Harm Reduction Project UT$347,236 Executive Dir. $62,500 $60,395 2024
Therapy And Counseling Services PA$346,088 Treasurer/clinical Director $41,769 $39,327 2024
Therapies For Hope Inc CO$344,783 Executive Di $5,600 $5,219 2023
Equi-kids Therapeutic Riding Program VA$344,773 Executive Director $23,750 $22,291 2023
Gaylord Farm Rehabilitation Center Inc CT$425,761 President & Ceo $20,785 $18,400 2024
Voices Of Hope For Aphasia Inc FL$341,264 Executive Director $58,920 $52,259 2024
High & Mighty Therapeutic Riding NY$432,029 Executiver Director $76,767 $65,495 2024
Hopelife Regeneration Inc NC$329,601 President $23,088 $23,189 2023
Ahead With Horses Inc CA$327,152 Executive Dir. $64,480 $52,569 2024
Pure Living Recovery And Rehabilitation IL$324,689 Cfo $10,908 $10,125 2024
Community Supported Acupuncture KY$323,981 Executive Director $74,150 $75,215 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default76th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted65th

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 (Allison Hughes) 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 62 similarly situated organizations (Same NTEE sector (E50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,060 is reasonable (approximately the 76th 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.