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PeerBasis
Compensation Comparability Determination

Kitty Angel Rescue Inc

Executive Director / CEO

EIN 432003957
GA · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leigh Darity, Executive Director / CEO ($55,000) against every comparable organization that fit the selection criteria — 394 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Leigh Darity — 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

394 organizations qualified on sector, size, and geography 394 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,343 total compensation of comparable organizations → $152,043 $55,000
$9,12310th
$19,68525th
$35,549Median
$53,32275th
$70,05890th
$55,000This org · 76th
p10$9,123
p25$19,685
p50$35,549
p75$53,322
p90$70,058
$55,000

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 GA 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
Kitkat Playroom Inc NJ$291,928 Executive Director $11,000 $9,487 2024
Second Chance Ranch WA$291,056 President $8,585 $7,425 2024
Mesabi Humane Society MN$292,449 Executive Director $24,700 $23,577 2024
Tried By Fire Inc NC$292,938 Executive Director $21,735 $22,336 2023
Marshall County Humane Society Inc IN$294,054 Executive Director $56,788 $59,560 2023
Bird Ally X CA$294,077 Director $10,000 $8,588 2023
Laramie Peak Humane Society WY$288,502 Executive Director $52,539 $52,946 2025
East Coast Canine Rescue Inc CT$288,106 President $18,000 $16,785 2023
Woof Gang Rescue Inc WI$287,325 Exec Dir/pre $35,000 $35,311 2024
Twin Cities Pet Rescue MN$286,893 Executive Director $32,000 $30,545 2024
Vermont Companion Animal Neutering Inc VT$286,892 President $70,000 $70,072 2023
4 Paws On Deck Inc CT$286,699 President $52,258 $48,730 2023
Best Friends Animal Rescue AK$297,024 President Founder $4,500 $4,279 2023
Second Chance Spca TX$286,402 Director Of Operations $43,400 $43,177 2023
Barking Lot CA$286,118 Director $15,000 $12,882 2023
Bark About It Rescue PA$297,464 President $22,700 $21,868 2024
Almost Home Animal Rescue & Adoption Inc NY$297,472 Shelter Manager/director $28,155 $24,577 2024
Lamancha PA$297,632 Director $60,000 $57,801 2024
Josh And His Critters CA$298,046 President $70,000 $60,115 2023
Pigs Peace Sanctuary WA$285,356 President $28,800 $24,909 2024
Ollies Angels Animal Rescue Inc NY$285,326 Founder/president $43,295 $38,909 2023
Paws With Possibilities Pet Rescue MO$298,281 President $17,654 $18,063 2024
All About Elephantsinc FL$285,172 Director $8,050 $7,305 2024
Showing Animals Respect & Kindness Inc IL$298,523 Vp And Secretary $80,000 $78,220 2023
Humane Society Of South Brevard Inc FL$284,819 President $20,308 $18,974 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA cost of living and 2023 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 GA 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 default76th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted75th

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 (Leigh Darity) 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 394 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,000 is reasonable (approximately the 76th 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.