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PeerBasis
Compensation Comparability Determination

Pickens County Humane Society

Executive Director / CEO

EIN 237161027
SC · NTEE D200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samantha Scott, Executive Director / CEO ($48,576) against every comparable organization that fit the selection criteria — 420 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

420 organizations qualified on sector, size, and geography 420 within the band form the benchmarked peer set.

Distribution of comparable compensation

$679 total compensation of comparable organizations → $333,886 $48,576
$11,03510th
$23,54025th
$42,562Median
$58,91775th
$77,25190th
$48,576This org · 60th
p10$11,035
p25$23,540
p50$42,562
p75$58,917
p90$77,251
$48,576

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 SC 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
Friends Forever Animal Rescue NY$420,623 964 Auburn St, Hannibal Ny 13074 $90,610 $78,484 2024
Alamo Animal Encounters TX$421,016 President $59,500 $58,736 2023
Dubois County Humane Society IN$421,080 Executive Director $25,395 $26,429 2023
Eastern Pa Animal Alliance PA$421,575 President $104,000 $99,413 2024
Southern Arizona Animal Food Bank AZ$419,782 Secretary $11,093 $10,226 2024
Trio Animal Foundation IL$419,671 President/di $103,600 $97,629 2024
Marion Animal Resource Connect TN$421,872 Manager $62,400 $62,872 2024
Arkansans For Animals Inc AR$422,270 Executive Director $59,615 $64,233 2024
Family Dogs New Life Shelter OR$418,681 President $53,754 $49,263 2023
Toledo Animal Shelter Association OH$422,702 Executive Director $65,308 $66,304 2024
Heart Of Phoenix Equine Rescue Inc WV$418,666 Secretary $9,000 $9,341 2024
Luv2howl Animal Rescue NJ$422,847 President $14,000 $12,336 2023
Rockbridge County Spca VA$423,103 Executive Director $49,534 $45,845 2024
Stephens County Humane Society OK$418,092 Executive Director $61,500 $63,240 2025
Dodge County Humane Society Inc WI$423,409 Executive Director $31,200 $32,157 2023
Concern For Helping Animals In VA$424,145 President $42,478 $40,476 2023
Equamore Foundation OR$424,360 Executive Director $35,687 $32,705 2023
Georgia Canine Rescue And GA$415,331 President $17,000 $16,385 2024
Illinois Valley Animal Rescue IL$414,708 Executive Dir. $15,640 $14,739 2024
Olive Branch Animal Rescue & Refuge Inc WV$426,682 President/treasurer $39,433 $42,135 2023
Animal Food Bank Services PA$414,647 Executive Director $53,619 $51,254 2024
Needy Paws Rescue MO$427,084 President $19,191 $19,484 2024
The Outreach Connection Inc NJ$427,167 Executive Director $51,877 $44,398 2024
Lincoln County Humane Societyinc WI$427,809 Shelter Mana $59,576 $59,640 2024
Humane Society Of Wichita County TX$413,080 Executive Dir. $61,624 $59,088 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default60th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted59th

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 (Samantha Scott) 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 420 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,576 is reasonable (approximately the 60th 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.