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PeerBasis
Compensation Comparability Determination

Potters Angels Rescue Inc

Executive Director / CEO

EIN 275459364
VT · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Heather Bent, Executive Director / CEO ($2,500) against every comparable organization that fit the selection criteria — 421 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Heather Bent — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

421 organizations qualified on sector, size, and geography 421 within the band form the benchmarked peer set.

Distribution of comparable compensation

$129 total compensation of comparable organizations → $346,066 $2,500
$12,21710th
$26,10825th
$45,568Median
$62,97075th
$81,29590th
$2,500This org · 3rd
p10$12,217
p25$26,108
p50$45,568
p75$62,970
p90$81,295
$2,500

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 VT 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
Ric Obarrys Dolphin Project FL$447,609 President $60,300 $57,942 2023
Strength Of Shadow Dog Rescue Inc CA$447,518 Ceo $10,803 $9,268 2024
French Bulldog Rescue Network MA$449,069 Treasurer $5,000 $4,464 2024
Peace 4 Animals TX$447,109 President & $150,000 $149,074 2024
Handover Rover AZ$446,799 Director $51,877 $49,568 2024
Hawk Ridge Bird Observatory Inc MN$449,715 Executive Director $71,744 $70,432 2024
Merwin Memorial Free Clinic For MA$450,427 Treasurer $36,868 $32,915 2024
Helping Hands Humane Society KS$450,922 Trustee $9,523 $10,523 2023
Humane Society Of Moultrie And GA$445,336 Director Of $41,916 $41,873 2024
Barrio Dogs Inc TX$445,165 President $64,668 $64,269 2024
Bradys K9 Fund OH$451,323 President $49,410 $51,994 2024
Cove Animal Rescue Corporation NY$444,436 Executive Director $26,612 $23,891 2024
Thompson River Animal Care Shelter MT$452,210 Manager $39,540 $42,345 2024
Pet Central Helps IL$452,430 President $53,000 $59,924 2021
The Pet Connection Incorporated KS$443,913 President $12,000 $12,880 2024
Little Guild Of St Francis CT$452,636 Executive Director $110,000 $102,469 2024
Animal Rescue Mission CA$442,945 President $87,600 $77,372 2023
Brigadoon Service Dogs WA$442,845 Executive Director $55,363 $50,700 2023
Alliance For Contraception In Cats & Dogs MI$453,609 President $110,000 $112,803 2024
Friends Of Metro Animal Services Inc KY$453,895 Executive Director $42,294 $45,145 2024
Noahs Ark Spcahumane Society TX$441,560 Executive Dir. $12,155 $12,437 2023
Forever Loved Pet Sanctuary AZ$441,425 President/executive Director $30,000 $28,665 2024
Union County Humane Society OH$455,085 Director $64,615 $70,002 2023
Carver Scott County Humane Society MN$455,164 Former Executive Director $83,244 $81,721 2024
Animal Shelter Of Clarendon County Inc SC$441,029 Director Of Shelter Operations $37,643 $40,169 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default3rd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted3rd

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 (Heather Bent) 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 421 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,500 is reasonable (approximately the 3rd 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.