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PeerBasis
Compensation Comparability Determination

Creature Comfort Pet Therapy

Executive Director / CEO

EIN 454035184
NJ · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Beth Cooney, Executive Director / CEO ($65,241) against every comparable organization that fit the selection criteria — 366 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

366 organizations qualified on sector, size, and geography 366 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,512 total compensation of comparable organizations → $191,457 $65,241
$9,63410th
$20,54625th
$37,506Median
$59,27075th
$78,25890th
$65,241This org · 81st
p10$9,634
p25$20,546
p50$37,506
p75$59,270
p90$78,258
$65,241

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 NJ 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
Happy Hills Animal Foundation Inc NC$265,807 President $8,900 $9,747 2025
Village Of Hope AZ$266,856 Executive Director $41,600 $43,524 2024
Farm Of The Free Animal Sanctuary GA$265,736 Exec Director $18,200 $19,908 2024
Columbia Humane Society OR$265,243 Executive Dir. $59,856 $62,257 2023
Jefferson County Humane Society Inc FL$264,281 President $41,600 $42,515 2024
Tiny Paws Kitten Rescue Inc OK$264,018 Executive Director $26,355 $31,571 2024
Norcal Aussie Rescue Inc CA$263,422 President $112,392 $108,699 2023
Animal Rescue Fund Inc FL$262,916 President $73,154 $72,836 2025
Naia Trust OR$269,835 Executive Di $80,000 $80,822 2024
Animal Services And Operations Support GA$269,850 President $3,181 $3,582 2023
Vivisection Investigation League CT$270,128 President $24,000 $25,203 2023
Unchained Melodies Inc MO$262,418 Director / President $23,000 $27,284 2023
Peach County Animal Rescue And Rehabilitation GA$270,222 Director $27,700 $31,195 2023
Kitten Central Of Placer County Inc CA$261,760 Vice President $21,600 $20,291 2024
Demis Animal Rescue Inc CO$271,323 President $3,600 $3,756 2024
Humane Society Of Young County Inc TX$260,815 Shelter Dir. $25,326 $28,375 2023
Rescue Road Trips Inc OH$260,735 President $48,000 $56,941 2023
Healing With Horseplay Inc MN$272,664 Chief Executive Officer And President $39,971 $42,967 2024
Dixie Girl Dog Rescue AL$257,852 President And Director $38,962 $45,791 2024
Zdr3 TX$275,245 Executive Director $136,358 $148,389 2024
Gio Fund Corporation NC$257,144 Secretary $13,563 $15,246 2024
Animal Rescue Of Fresno CA$256,925 Member At Large $16,896 $15,872 2024
Animal Humane Assoc Of Star Valley WY$275,987 Treasurer $6,377 $7,648 2023
Parker's Animal Rescue CO$276,092 Executive Dir. $93,523 $97,559 2024
Pawsitively Cats Inc AZ$276,307 Executive Di $50,350 $52,678 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default81st
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted80th

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 Beth Cooney) 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 366 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,241 is reasonable (approximately the 81st 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.