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PeerBasis
Compensation Comparability Determination

Majestic Hills Ranch Foundation

Executive Director / CEO

EIN 911839509
MN · NTEE E50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Larry Johnson, Executive Director / CEO ($57,885) 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 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Larry Johnson — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO 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

$1,676 total compensation of comparable organizations → $158,387 $57,885
$19,16410th
$41,17325th
$59,494Median
$77,98175th
$92,52390th
$57,885This org · 45th
p10$19,164
p25$41,173
p50$59,494
p75$77,981
p90$92,523
$57,885

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 MN 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
Cassidy's Cause Therapeutic Riding KY$453,099 Exec Dir/secretary $42,266 $44,637 2024
Caring With Compassion Community WA$454,346 President $100,000 $88,008 2024
Sunflower Adult Day Services Inc KS$455,518 Executive Di $70,421 $76,994 2023
The Barn At Spring Brook Farm Inc PA$458,188 Vice Preside $1,710 $1,676 2024
Still Waters Equestrian Academy NE$459,592 Director $55,520 $58,699 2024
High & Mighty Therapeutic Riding NY$432,029 Executiver Director $76,767 $68,190 2024
Gaylord Farm Rehabilitation Center Inc CT$425,761 President & Ceo $20,785 $19,157 2024
Its My Life Inc PA$421,481 Ceo $31,384 $30,765 2024
Natures Edge Therapy Center Inc WI$419,248 Secretary $10,000 $10,569 2023
Warrior Salute Veteran Services Inc NY$490,596 Chief Executive Officer $24,419 $21,690 2024
Destination Rehab OR$496,199 Executive Di $73,218 $68,812 2023
Wood County Society Inc WV$497,760 Executive Director $78,221 $83,253 2024
Horses With Hope Inc PA$401,660 Executive Director $65,001 $63,719 2024
Spurs Therapeutic Riding Center Inc SD$401,581 Executive Director $53,000 $59,196 2023
Vip Neurorehabilitation Center CA$400,040 Executive Di $69,167 $60,444 2023
Mind&melody Inc FL$504,885 President&ex $34,925 $32,251 2024
Timeslips Creative Storytelling Inc WI$506,747 Executive Director $76,245 $80,585 2023
Warrior Ranch Foundation Inc NY$395,902 President $21,650 $19,231 2024
North Texas Rehabilitation Services TX$509,562 President $80,043 $78,707 2024
The Adaptive Learning Center For Infants GA$515,227 Executive Director $72,500 $73,775 2023
Leaps And Sounds Pediatric Rehabilitation OH$385,091 Voting Member $66,060 $68,778 2024
Therapy Dogs International Inc NJ$380,069 President $140,000 $126,501 2023
Arise At Marshall Farms Inc NY$380,033 Ceo $18,310 $16,744 2023
Association Of Occupational And DC$378,399 Executive Director $79,185 $68,305 2024
Hope To Walk Inc VA$376,619 Executive Di $49,718 $47,189 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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)48th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted35th

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 (Larry Johnson) 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 $57,885 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.