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PeerBasis
Compensation Comparability Determination

Horses Of Tir Na Nog

Executive Director / CEO

EIN 203681634
CA · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy P Rigney, Executive Director / CEO ($33,280) against every comparable organization that fit the selection criteria — 43 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Amy P Rigney — reported title “ADMINISTRATOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

43 organizations qualified on sector, size, and geography 43 within the band form the benchmarked peer set.

Distribution of comparable compensation

$146 total compensation of comparable organizations → $175,649 $33,280
$10,74810th
$26,75525th
$57,537Median
$75,92875th
$98,68590th
$33,280This org · 35th
p10$10,748
p25$26,755
p50$57,537
p75$75,928
p90$98,685
$33,280

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
Forpaws Spay & Neuter Clinic CA$433,838 Ceo $39,820 $38,678 2024
Rangeland Wild CA$430,576 President $32,233 $31,308 2024
Center For Animal Protection And Education CA$428,652 Officer $12,115 $11,767 2024
Animal Rescue Mission CA$442,945 President $87,600 $87,600 2023
Strength Of Shadow Dog Rescue Inc CA$447,518 Ceo $10,803 $10,493 2024
Karma Rescue CA$464,824 Executive Director $87,166 $87,166 2023
Companion Animal Protection Society CA$471,804 President And Chair $52,176 $50,679 2024
All About Equine Animal Rescue Inc CA$473,172 President $18,000 $18,000 2023
Wee Companions CA$391,299 President $71,438 $69,388 2024
Rory To The Rescue Inc CA$387,425 Ceo $60,751 $59,008 2024
Foxy And The Hounds CA$384,779 President $102,500 $99,559 2024
Free Animal Doctor Inc CA$379,157 President $24,000 $24,000 2023
Primates Peru CA$485,879 Executive Director $128,154 $124,477 2024
Foster Army Animal Rescue CA$490,035 Director $30,820 $29,936 2024
Sequoia Humane Society CA$491,278 Executive Director $34,484 $33,495 2024
Cat Lounge Rescue And Adoption Center CA$493,501 Executive Director - Intake Manager $105,700 $102,667 2024
The Forgotten Dog Foundation CA$502,388 Executive Director $49,750 $49,750 2023
Dogs On Deployment CA$359,911 President, Ceo $59,236 $57,537 2024
Bettertogether Forever CA$353,316 Executive Director $79,792 $79,792 2023
Dogs For Diabetics CA$514,022 Corp Pres/found $20,355 $20,355 2023
Fosters & Paws CA$348,916 Pres/exec Di $60,000 $58,279 2024
Animal Friends Connection Humane CA$344,128 Director $51,224 $49,754 2024
Free Flight CA$337,862 Executive Dir. $25,184 $24,461 2024
Sante Dor Foundation CA$529,122 Director Of Animal Services $70,875 $67,067 2025
Room 8 Memorial Cat Foundation CA$534,621 Exec Dir $32,332 $32,332 2023

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 default35th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted35th
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 (Amy P Rigney) 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 43 similarly situated organizations (Same NTEE sector (D20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,280 is reasonable (approximately the 35th 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.