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PeerBasis
Compensation Comparability Determination

Jessica's Haven And Rescue

Executive Director / CEO

EIN 320412543
CA · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laura Cottingham, Executive Director / CEO ($51,840) against every comparable organization that fit the selection criteria — 60 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

Benchmarked executive: Laura Cottingham — reported title “Secretary/COO/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

60 organizations qualified on sector, size, and geography 60 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,741 total compensation of comparable organizations → $97,422 $51,840
$6,26710th
$8,61825th
$25,426Median
$38,93975th
$62,92890th
$51,840This org · 85th
p10$6,267
p25$8,618
p50$25,426
p75$38,939
p90$62,928
$51,840

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 CA 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
Animal Placement Agency Of The Windsors NJ$94,525 Manager $27,484 $29,257 2023
Paws For Life Inc MD$92,903 Secretary/treasurer $9,150 $9,907 2024
Sophie Kerrigan For The Love Of OH$92,564 Executive Di $25,000 $31,570 2023
Contented Critters MN$92,288 Animal Rescue Director $36,540 $43,048 2023
Feline Rescue Network CO$99,540 Secretary $6,901 $7,663 2024
Puddy Tat Protectors Inc TN$101,133 President $48,100 $58,552 2024
Arm Sanctuary Inc FL$101,520 Vice Preside $13,200 $14,785 2023
Mayor's Alliance For Nyc's Animals Inc NY$88,630 President/chairman $15,700 $16,430 2024
Valley Shore Animal Welfare League CT$103,295 Treasurer $3,044 $3,403 2023
Country Roads Animal Rescue Society OK$103,547 Founder $5,000 $6,376 2024
Francis Halbrook Hensley Animal Shelter TN$103,574 Shelter Director $25,635 $31,205 2024
Pawsitive Beings Rescue Inc FL$87,943 President $7,079 $7,701 2024
Second Chance Rescue And Adoption Inc NJ$87,873 President $7,750 $8,250 2023
Pet Rescue Pilots CA$105,089 Executive Director $36,000 $37,063 2023
Happy Paws Mobile Vet Clinic Inc CO$86,062 Vice President $44,800 $49,748 2024
Leaders For Ethics Animals & The CA$106,134 Secretary & $100,000 $97,422 2025
Animal Rescue And Care Fund Inc OR$84,424 President $58,000 $64,219 2023
Baby Kitten Rescue CA$108,397 Director, Ce $12,000 $12,000 2024
Harry A Biszantz Memorial Center CA$108,711 President $30,000 $30,000 2024
Chance Shelter AZ$108,815 President & $10,800 $12,028 2024
Pets Return Home AZ$82,718 President $24,110 $26,852 2024
Seniors Pet Assistance Network TX$110,496 Executive Director $33,337 $38,619 2024
Community Partnership For Pets Inc NC$80,686 Founder/pres $50,000 $59,830 2024
Rescue K9-1-1 Inc AL$111,394 President $12,000 $15,013 2024
American Horse Protection Association Inc VA$80,085 Executive Director $72,000 $80,508 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default85th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted83rd

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 (Laura Cottingham) 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 60 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,840 is reasonable (approximately the 85th 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.