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PeerBasis
Compensation Comparability Determination

Adoption First Animal Rescue

Executive Director / CEO

EIN 463689436
NC · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Heidi Mclaughlin, Executive Director / CEO ($19,500) against every comparable organization that fit the selection criteria — 421 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Heidi Mclaughlin — reported title “Vice President”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

421 organizations qualified on sector, size, and geography 421 within the band form the benchmarked peer set.

Distribution of comparable compensation

$125 total compensation of comparable organizations → $337,110 $19,500
$11,44110th
$24,21125th
$43,641Median
$59,70175th
$78,70890th
$19,500This org · 18th
p10$11,441
p25$24,211
p50$43,641
p75$59,701
p90$78,708
$19,500

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 NC 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
Humane Society Of Sandusky County OH$435,115 Manager $49,619 $50,862 2024
Project 2 Heal NC$436,205 Executive Dir. $50,000 $50,000 2024
Heartland Humane Society Inc SD$434,606 Executive Di $69,158 $73,868 2024
Bella Vista Animal Shelter Inc AR$434,379 Executive Director $40,804 $44,389 2024
Green County Humane Society WI$434,304 Executive Director $29,687 $30,892 2023
Pets For Patriots Inc NY$434,165 Founder & Chief Executive $134,382 $117,522 2024
Forpaws Spay & Neuter Clinic CA$433,838 Ceo $39,820 $33,278 2024
Touched By An Animal IL$437,442 Executive Director $72,853 $69,317 2024
Animal Welfare Society Inc CT$433,278 Shelter Manager $79,158 $71,830 2024
Wild Rivers Animal Rescue OR$438,495 Exc Director $55,000 $48,157 2025
Horses Of Tir Na Nog CA$432,472 Administrator $33,280 $28,634 2023
Lemhi County Humane Society ID$438,767 Director $20,000 $20,591 2024
Happy Life Animal Rescue Inc NY$439,716 Vice Preside $45,500 $39,791 2024
Grosse Pointe Animal Adoption MI$439,737 President $52,928 $54,433 2023
Suncoast Primate Sanctuary Foundation Inc FL$431,256 Director $5,000 $4,546 2024
Shiawassee County Humane MI$439,892 Ex Director $62,887 $62,820 2024
Rangeland Wild CA$430,576 President $32,233 $26,937 2024
Animal Shelter Of Clarendon County Inc SC$441,029 Director Of Shelter Operations $37,643 $39,129 2023
Forever Loved Pet Sanctuary AZ$441,425 President/executive Director $30,000 $27,923 2024
Noahs Ark Spcahumane Society TX$441,560 Executive Dir. $12,155 $12,115 2023
Center For Animal Protection And Education CA$428,652 Officer $12,115 $10,125 2024
Brigadoon Service Dogs WA$442,845 Executive Director $55,363 $49,388 2023
Animal Rescue Mission CA$442,945 President $87,600 $75,369 2023
Lincoln County Humane Societyinc WI$427,809 Shelter Mana $59,576 $60,216 2024
The Pet Connection Incorporated KS$443,913 President $12,000 $12,547 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted18th

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 (Heidi Mclaughlin) 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 421 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,500 is reasonable (approximately the 18th 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.