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PeerBasis
Compensation Comparability Determination

Animal Rescue Front Inc

Executive Director / CEO

EIN 204859056
MA · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christine A Mclaughlin, Executive Director / CEO ($58,600) against every comparable organization that fit the selection criteria — 102 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

102 organizations qualified on sector, size, and geography 102 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,622 total compensation of comparable organizations → $624,763 $58,600
$6,45710th
$11,07325th
$28,563Median
$40,53775th
$64,01090th
$58,600This org · 87th
p10$6,457
p25$11,073
p50$28,563
p75$40,537
p90$64,010
$58,600

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 MA 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
Animal Victory Disaster & Abuse Fund NC$132,488 Executive Director $9,280 $10,365 2024
The Centralia Humane Society IL$129,532 Secretary $26,071 $26,990 2025
Divine Canines TX$133,127 Executive Director $62,877 $67,985 2024
Hibbing Animal Shelter Aka Precious Paws Humane Society MN$128,881 Shelter Manager $18,120 $19,353 2024
Humane Society Of Moab Valley UT$133,487 Executive Di $58,044 $64,213 2024
Therapy Dogs Of Santa Barbara Inc CA$133,863 $39,897 $37,238 2024
Because Animals Matter UT$134,071 Adoption Man $27,301 $31,094 2023
Crawford County Humane Society IL$134,467 President $30,380 $32,283 2024
Dawgs Fight Back Inc NH$126,901 President / Treasurer / Se $19,000 $18,963 2024
Horses' Honor CA$126,431 President $4,500 $4,200 2024
Rowena Wildlife Clinic OR$136,292 President/secretary $6,260 $6,469 2023
Alley Animals Inc MD$136,481 President $17,225 $18,655 2022
Delaware Society For The Prevention Of DE$125,496 Executive Director $10,422 $11,030 2024
Kentucky Lab Rescue Inc KY$136,780 President $5,400 $6,456 2023
Medina Raptor Center OH$136,782 Exec Directo $35,513 $40,656 2024
Rescue Every Dog WA$124,668 Executive Director $34,560 $33,444 2024
Creative Acres Inc CO$138,016 President $3,800 $3,939 2024
Borderland Humane Society MN$138,141 Facility Man $7,353 $7,853 2024
Owl Moon Raptor Center Inc MD$138,761 Officer $33,600 $33,954 2024
Last Chance For Arkansas Animals AR$138,931 Executive Director $3,400 $4,253 2023
Margarets Saving Grace Bully Rescue Inc VA$122,054 Secretary $7,085 $7,395 2024
Finding Shelter Inc PA$141,215 President $17,680 $19,620 2023
Southport Oak Island Animal Rescue NC$141,617 Manager $33,943 $39,029 2023
Quail & Upland Game Alliance IL$119,801 Regional Dir $27,500 $30,086 2023
Ark Incorporated AL$143,433 Executive Director $6,202 $7,456 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default87th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted86th

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 (Christine A Mclaughlin) 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 102 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,600 is reasonable (approximately the 87th 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.