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PeerBasis
Compensation Comparability Determination

Second Chance Farm

Executive Director / CEO

EIN 461170928
TX · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sandra Walker, Executive Director / CEO ($36,000) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sandra Walker — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,500 total compensation of comparable organizations → $150,000 $36,000
$11,25710th
$24,96925th
$43,366Median
$62,89475th
$99,89890th
$36,000This org · 38th
p10$11,257
p25$24,969
p50$43,366
p75$62,894
p90$99,898
$36,000

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 TX 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
Cane Rosso Rescue TX$347,548 Kennel Technician $60,000 $60,000 2024
Helotes Humane Society TX$349,522 Executive Director $10,000 $10,000 2024
The Long Way Home Inc TX$316,953 Executive Director $61,500 $63,317 2023
The Therapet Animal Assisted TX$388,287 Executive Dir. $69,996 $69,996 2024
Second Chance Spca TX$286,402 Director Of Operations $43,400 $44,682 2023
Pearl's Place TX$390,772 Director $42,050 $42,050 2024
New Hope Animal Rescue Nfp TX$283,776 Pres & Exec Dir $24,600 $24,600 2024
Lifeline Of Galveston County TX$396,066 Executive Director & Board President $32,664 $32,664 2024
Zdr3 TX$275,245 Executive Director $136,358 $136,358 2024
Love Pit TX$402,836 President And Executive Director $21,923 $21,923 2024
Humane Society Of Wichita County TX$413,080 Executive Dir. $61,624 $61,624 2024
Humane Society Of Young County Inc TX$260,815 Shelter Dir. $25,326 $26,074 2023
Alamo Animal Encounters TX$421,016 President $59,500 $61,257 2023
Simple Sparrow TX$252,007 Founder $18,000 $18,532 2023
Mutts & Meows Rescue TX$248,506 Director, President $65,003 $66,923 2023
Feral Friends Community Cat Alliance TX$245,383 President $50,000 $51,477 2023
Noahs Ark Spcahumane Society TX$441,560 Executive Dir. $12,155 $12,514 2023
Barrio Dogs Inc TX$445,165 President $64,668 $64,668 2024
Longview Paws TX$229,420 Executive Di $54,808 $54,808 2024
Peace 4 Animals TX$447,109 President & $150,000 $150,000 2024
Etosha Rescue & Adoption Center TX$228,766 Director/president $4,000 $4,000 2024
Canyon Lake Animal Shelter Society TX$226,982 Shelter Manager $35,350 $34,439 2025
Animal Refuge Foundation TX$475,195 Secretary $37,520 $37,520 2024
The Humane Society Of East Texas TX$479,258 Executive Di $1,500 $1,500 2024
Center For Animal Research & TX$491,943 Exec. Dir. $36,435 $36,435 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default38th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted38th

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 (Sandra Walker) 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 26 similarly situated organizations (Same NTEE sector (D20) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,000 is reasonable (approximately the 38th 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.