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PeerBasis
Compensation Comparability Determination

New England Equine Rescue - North Inc

Executive Director / CEO

EIN 454007146
MA · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Martin, Executive Director / CEO ($52,091) against every comparable organization that fit the selection criteria — 425 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Martin — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

425 organizations qualified on sector, size, and geography 425 within the band form the benchmarked peer set.

Distribution of comparable compensation

$144 total compensation of comparable organizations → $387,623 $52,091
$14,00310th
$30,68225th
$52,094Median
$71,98675th
$91,24390th
$52,091This org · 50th
p10$14,003
p25$30,682
p50$52,094
p75$71,986
p90$91,243
$52,091

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 MA 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
Alive Rescue Nfp IL$487,183 President $63,846 $71,913 2023
Cozy Cat Cottage Adoption Center OH$486,692 Executive Di $51,950 $63,039 2023
Sanaga-yong Chimpanzee Rescue OR$488,181 Exec Director/pres. $73,958 $76,430 2024
Primates Peru CA$485,879 Executive Director $128,154 $123,146 2024
The Ferndale Cat Shelter MI$484,446 Executive Di $48,836 $56,094 2024
Marion County Humane Society WV$484,308 Shelter Director $38,547 $45,248 2025
Humane Society Of North Central Iow IA$489,931 Director $30,845 $37,584 2024
Foster Army Animal Rescue CA$490,035 Director $30,820 $29,616 2024
Columbus Dog Connection Inc OH$490,686 Executive Di $50,416 $59,423 2024
Rubys Rescue & Retreat Nfp IL$490,727 President $67,400 $73,738 2024
Mustang Heritage Foundation TN$483,027 Interim Executive Director $88,747 $103,810 2024
Sequoia Humane Society CA$491,278 Executive Director $34,484 $33,136 2024
The Aska's Animals Foundation Inc ID$491,587 President $12,000 $14,206 2024
Center For Animal Research & TX$491,943 Exec. Dir. $36,435 $40,558 2024
Humane Society-spca Of Nelson VA$492,402 President $4,497 $4,975 2023
Red Door Animal Shelter IL$492,442 President $25,250 $28,441 2023
Progressive Animal Welfare Society OH$481,137 Op. Man. Non $28,288 $33,342 2024
Cat Lounge Rescue And Adoption Center CA$493,501 Executive Director - Intake Manager $105,700 $101,570 2024
Denkai Animal Sanctuary CO$480,162 President $34,747 $38,172 2023
Humane Society At Lakewood Ranch Inc FL$494,430 Shelter Director $48,757 $50,971 2024
The Humane Society Of East Texas TX$479,258 Executive Di $1,500 $1,670 2024
Camp Companion Inc MN$477,029 Executive Dir. $53,669 $60,757 2023
Almost Home Animal Rescue League MI$476,413 President $55,900 $66,104 2023
Heart Of Horse Sense NC$498,075 Executive Director $61,754 $71,007 2024
600 Million Stray Dogs FL$498,330 Ceo, President $43,030 $44,984 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default50th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted49th

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 Martin) 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 425 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,091 is reasonable (approximately the 50th 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.