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PeerBasis
Compensation Comparability Determination

Second Chance Sheridan Cat Rescue

Executive Director / CEO

EIN 271336749
WY · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rachel Kristiansen, Executive Director / CEO ($23,846) against every comparable organization that fit the selection criteria — 423 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

423 organizations qualified on sector, size, and geography 423 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,261 total compensation of comparable organizations → $142,766 $23,846
$9,13310th
$19,60625th
$36,995Median
$52,90575th
$69,09490th
$23,846This org · 32nd
p10$9,133
p25$19,606
p50$36,995
p75$52,905
p90$69,094
$23,846

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 WY 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
Assisi Animal Foundation IL$351,325 Executive Dir. $30,000 $26,063 2025
Westfield Homeless Cat Project MA$350,652 President $52,000 $42,386 2024
Nalas New Life Rescue Inc FL$350,560 Executive Dir. $33,600 $29,477 2023
Buckeye Bulldog Rescue OH$350,497 Board President $82,450 $81,552 2023
Oregon Pet Project OR$350,457 Executive Director $43,076 $36,285 2024
Wonder Dog Rescue NY$350,452 Director $90,000 $73,769 2024
South Pacific County Humane Society WA$352,781 Shelter Manager $48,192 $40,293 2023
Turkeys For Tomorrow AL$349,674 Chief Operat $12,500 $12,611 2023
Bettertogether Forever CA$353,316 Executive Director $79,792 $64,344 2023
Helotes Humane Society TX$349,522 Executive Director $10,000 $9,073 2024
Animal Shelter Of St Lucie County FL$353,501 President $44,775 $39,281 2023
Homeless Pets Foundation Inc GA$349,283 President & Ceo $2,000 $1,824 2024
Standardbred Transition Alliance OH$349,045 Administrator $83,454 $82,545 2023
Fosters & Paws CA$348,916 Pres/exec Di $60,000 $46,996 2024
St Francis Pet Care Inc FL$354,167 President $43,254 $37,947 2023
Greenmore Farm Animal Rescue Inc PA$354,282 President $136,631 $120,405 2025
Humane Action Pittsburgh PA$348,539 Exec. Dir. & $52,000 $48,427 2023
Humane Society Of Lake County Inc FL$347,950 Executive Dir. $50,390 $42,938 2024
Cane Rosso Rescue TX$347,548 Kennel Technician $60,000 $54,442 2024
Elfaro De Los Animales Inc PR$355,982 Executive Director $40,022 $38,874 2024
Bonapartes Retreat TN$356,353 Vice Presidenttreasurer $20,043 $19,110 2024
Marion County Humane Society IA$344,707 President $25,636 $25,462 2024
Animal Friends Connection Humane CA$344,128 Director $51,224 $40,121 2024
Freedom Ride Rescue NC$359,014 Executive Director $23,400 $22,579 2023
Homeless To Home Cat Sanctuary OH$343,305 President $22,932 $22,682 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WY 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 WY 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 default32nd
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted32nd

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 (Rachel Kristiansen) 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 423 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,846 is reasonable (approximately the 32nd 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.