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PeerBasis
Compensation Comparability Determination

Omega Horse Rescue And Rehabilitation

Executive Director / CEO

EIN 272849659
PA · NTEE D20
FY ending 2025-02-28
June 9, 2026

This analysis benchmarks the total compensation of Kelly Smith, Executive Director / CEO ($35,100) against every comparable organization that fit the selection criteria — 412 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

412 organizations qualified on sector, size, and geography 412 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,431 total compensation of comparable organizations → $162,005 $35,100
$10,12810th
$23,11925th
$43,178Median
$61,37675th
$77,76990th
$35,100This org · 40th
p10$10,128
p25$23,119
p50$43,178
p75$61,376
p90$77,769
$35,100

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 PA 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
Remarkable Resques Inc FL$372,550 Vice President $39,000 $37,711 2024
Delta Animal Shelter MI$369,806 Trustee/part $42,570 $46,563 2023
Safe Harbor Animal Sanctuary MO$373,701 Executive Dir. $19,188 $20,919 2024
Paws And Claws Rescue Inc IL$375,174 Cat Care Manager $45,000 $46,882 2023
Chasing Daylight Animal Shelter Inc WI$375,277 Director $38,923 $41,841 2024
Animal Rescue And Foster Program Inc NC$367,729 Executive Director $56,000 $61,318 2023
A Friend Of Jack Rescue CO$375,848 Executive Director $57,333 $56,587 2024
Cracker Box Palace Inc NY$375,977 Farm Director $23,078 $21,465 2024
Carrie A Seaman Animal Shelter Inc MA$376,429 Treasurer $16,250 $14,643 2025
Sugarland Ranch Inc NV$366,813 President $21,375 $22,054 2024
Social Tees Animal Rescue Foundation In NY$366,592 Executive Director $111,240 $103,465 2024
H U G S For Horses And Children MI$378,217 President $69,172 $73,489 2024
Tiny Hooves Rescue Inc WI$378,500 President Until 09/12/24 $12,254 $13,172 2024
East Greenwich Animal Protection League Inc RI$364,684 Executive Director $62,661 $63,672 2023
Free Animal Doctor Inc CA$379,157 President $24,000 $21,962 2023
Brookings Regional Humane Society Inc SD$363,863 Executive Dir. $68,006 $77,253 2024
Vegas Roots Rescue NV$363,855 President $4,500 $4,643 2024
Planned Pet-hood TN$379,869 Executive Director $33,786 $36,555 2024
Project Animalaid CO$379,908 Executive Director $25,385 $25,794 2023
Hoovers Hause All Dog Rescue MS$363,464 Key Employee $58,100 $66,605 2024
Organization For The Responsible PA$363,279 President $1,900 $1,900 2025
Bailing Out Benji IA$363,212 President $70,751 $79,738 2024
Foreverland Farm OH$380,726 Interim Board President $25,000 $27,254 2024
Caring For Cats Inc MN$381,234 Executive Director $28,500 $28,986 2024
Rescue Riders Pet Transport TN$382,226 President $2,625 $2,840 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2025 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 PA 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 default40th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted40th

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 (Kelly Smith) 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 412 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,100 is reasonable (approximately the 40th 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.