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PeerBasis
Compensation Comparability Determination

Footloose Montana

Executive Director / CEO

EIN 300419819
MT · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jessica Karjala, Executive Director / CEO ($74,004) against every comparable organization that fit the selection criteria — 198 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Jessica Karjala — reported title “FORMER EXEC”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

198 organizations qualified on sector, size, and geography 198 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,392 total compensation of comparable organizations → $536,212 $74,004
$6,24310th
$15,70725th
$27,669Median
$44,68475th
$61,28990th
$74,004This org · 94th
p10$6,243
p25$15,707
p50$27,669
p75$44,684
p90$61,289
$74,004

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 MT 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
Path Of Hope Rescue WA$167,266 Founder And Director $39,000 $32,392 2024
Rocky Mountain French Bulldog Rescue CO$166,483 President And Director $602,793 $536,212 2024
Petvet Relief Inc TX$165,046 President $1,500 $1,392 2024
Southern Paw Partners SC$163,903 President $45,000 $43,552 2024
Golden Oldies Cat Rescue CA$171,033 Exec Dir Board Member $27,250 $22,474 2023
Mother Mayflower's Animal OH$171,122 President/se $40,000 $40,463 2023
Hardin County Pet Protection Inc KY$171,788 President $45,964 $45,812 2024
One Step For Animals AZ$171,897 Executive Director $36,542 $31,762 2025
Animal Rez-q Inc AZ$172,881 Founding President $4,762 $4,249 2024
The Ryan Animal Rescue Foundation RI$160,925 Executive Director $36,100 $33,061 2023
Remiatte Foundation CA$160,908 Secretary $66,500 $53,271 2024
Animal Rescue Connections TX$160,585 Vice President $9,548 $8,860 2024
Illinois Horse Rescue Of Will IL$173,383 President $26,780 $25,146 2023
Maumee Valley Save A Pet OH$173,463 Treasurer $21,800 $22,053 2023
Utah Animal Adoption Center UT$173,845 Manager $33,683 $31,981 2024
Happy Paws Foundation TN$159,943 Director $29,664 $29,781 2023
Mostly Mutts Inc PA$174,650 President $42,000 $38,855 2024
Sixteen Hands Horse Sanctuary Inc FL$158,857 President $11,232 $9,789 2024
Canine Classmates TX$175,054 Ceo $69,833 $64,804 2024
Vets To Vets United Inc NC$158,379 Executive Di $38,502 $37,996 2023
Institute For Animal Happiness NY$175,867 Executive Director $3,100 $2,599 2024
Mastiffs To Mutts PA$178,237 V.p./foster Mgr $9,400 $8,696 2024
Kingman County Humane Society KS$178,866 Shelter Manager/director $26,084 $26,142 2024
Second Chance Animal Refuge Society KS$178,970 President $18,000 $18,040 2024
Jans Rails To Trails Rescue Sanctuary CA$179,982 Board Member $24,565 $19,678 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default94th
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted93rd

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 (Jessica Karjala) 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 198 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $74,004 is reasonable (approximately the 94th 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.