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PeerBasis
Compensation Comparability Determination

Fulton County Humane Society

Executive Director / CEO

EIN 341341180
OH · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephanie Moore, Executive Director / CEO ($20,900) against every comparable organization that fit the selection criteria — 299 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Stephanie Moore — reported title “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

299 organizations qualified on sector, size, and geography 299 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,312 total compensation of comparable organizations → $545,724 $20,900
$8,00010th
$17,05625th
$30,981Median
$49,31875th
$63,34590th
$20,900This org · 32nd
p10$8,000
p25$17,056
p50$30,981
p75$49,318
p90$63,345
$20,900

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 OH 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
Passion 4 Paws Company VT$224,124 President $40,800 $38,773 2024
The Pet Adoption Center Of O C CA$224,822 President $79,500 $66,729 2023
Catskill Animal Rescue Inc NY$223,313 Director $11,700 $10,277 2023
Richardson Rescue SC$223,100 Director/president $19,500 $19,774 2023
Gimme Shelter Animal Rescue Inc NY$225,632 Executive Dir. $70,000 $59,721 2024
Active K9 Rescue Foundation UT$225,732 Director/secretary $11,203 $10,826 2024
North American 3rs Collaborative Inc CO$225,826 Executive Director $120,350 $108,956 2024
Glacial Lakes Humane Society And Shelter SD$222,530 Executive Director $50,962 $54,670 2023
Epic Outreach Inc FL$222,482 Director $44,400 $39,381 2024
Nassau County Spca Inc NY$226,226 Executive Director $73,345 $62,575 2024
Lazy B Equine Rescue And Sanctuary UT$226,726 Director $17,192 $17,104 2023
Canyon Lake Animal Shelter Society TX$226,982 Shelter Manager $35,350 $32,526 2025
New Hope Humane Society WY$227,135 Director/sec $41,642 $43,344 2023
Emmet County Animal Shelter Inc IA$220,878 Kennel Manager $19,385 $20,632 2023
Cavalier Rescue Of Alabama Inc AL$227,631 Presidentco Founder $24,000 $25,203 2023
Jp Farm Animal Sanctuary Inc CT$220,694 Vice President $38,290 $34,897 2023
Greater New Haven Cat Project Inc CT$228,181 President $30,620 $27,906 2023
Union County Humane Society TN$228,181 Executive Director $55,937 $57,153 2023
Sea Biscuit Wildlife Shelter Inc NC$220,169 Executive Director $12,000 $11,405 2025
Paradise Parrot Rescue Inc AZ$228,529 Ceo $60,000 $54,481 2024
Beagle Rescue Inc CA$219,695 Secretary/treasurer $43,700 $36,680 2023
Etosha Rescue & Adoption Center TX$228,766 Director/president $4,000 $3,778 2024
Coastal Pet Rescue Inc GA$219,522 Executive Dir. $25,961 $25,374 2023
Underdog Heroes Inc CA$229,357 Ceo $30,687 $25,018 2024
Longview Paws TX$229,420 Executive Di $54,808 $51,763 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default32nd
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted32nd

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 (Stephanie Moore) 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 299 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,900 is reasonable (approximately the 32nd 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.