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PeerBasis
Compensation Comparability Determination

Hollywild Animal Park Inc

Executive Director / CEO

EIN 311633140
SC · NTEE D500
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Lee Rollins, Executive Director / CEO ($24,264) against every comparable organization that fit the selection criteria — 632 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

632 organizations qualified on sector, size, and geography 632 within the band form the benchmarked peer set.

Distribution of comparable compensation

$422 total compensation of comparable organizations → $233,542 $24,264
$9,81910th
$21,75525th
$40,728Median
$58,48575th
$78,48490th
$24,264This org · 29th
p10$9,819
p25$21,755
p50$40,728
p75$58,485
p90$78,484
$24,264

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
Second Chance Sheridan Cat Rescue WY$351,477 Director $23,846 $25,199 2023
South Pacific County Humane Society WA$352,781 Shelter Manager $48,192 $42,579 2023
Assisi Animal Foundation IL$351,325 Executive Dir. $30,000 $27,543 2025
Bettertogether Forever CA$353,316 Executive Director $79,792 $67,995 2023
Animal Shelter Of St Lucie County FL$353,501 President $44,775 $41,510 2023
Westfield Homeless Cat Project MA$350,652 President $52,000 $44,791 2024
Nalas New Life Rescue Inc FL$350,560 Executive Dir. $33,600 $31,150 2023
Buckeye Bulldog Rescue OH$350,497 Board President $82,450 $86,180 2023
Oregon Pet Project OR$350,457 Executive Director $43,076 $38,345 2024
Wonder Dog Rescue NY$350,452 Director $90,000 $77,955 2024
St Francis Pet Care Inc FL$354,167 President $43,254 $40,100 2023
Greenmore Farm Animal Rescue Inc PA$354,282 President $136,631 $127,239 2025
Turkeys For Tomorrow AL$349,674 Chief Operat $12,500 $13,327 2023
Helotes Humane Society TX$349,522 Executive Director $10,000 $9,588 2024
Homeless Pets Foundation Inc GA$349,283 President & Ceo $2,000 $1,928 2024
Standardbred Transition Alliance OH$349,045 Administrator $83,454 $87,229 2023
Fosters & Paws CA$348,916 Pres/exec Di $60,000 $49,663 2024
Humane Action Pittsburgh PA$348,539 Exec. Dir. & $52,000 $51,175 2023
Elfaro De Los Animales Inc PR$355,982 Executive Director $40,022 $40,022 2024
Humane Society Of Lake County Inc FL$347,950 Executive Dir. $50,390 $45,375 2024
Bonapartes Retreat TN$356,353 Vice Presidenttreasurer $20,043 $20,195 2024
Cane Rosso Rescue TX$347,548 Kennel Technician $60,000 $57,531 2024
Orca Conservancy WA$357,694 Executive Director $72,120 $61,893 2024
Freedom Ride Rescue NC$359,014 Executive Director $23,400 $23,861 2023
Foundation For Western Fish And Wildlife ID$359,233 Executive Director $7,693 $7,845 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 default29th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted28th

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 (Mary Lee Rollins) 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 632 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,264 is reasonable (approximately the 29th 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.