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PeerBasis
Compensation Comparability Determination

Pets Return Home

Executive Director / CEO

EIN 464090196
AZ · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mark Happe, Executive Director / CEO ($24,110) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,461 total compensation of comparable organizations → $87,472 $24,110
$6,65010th
$9,83525th
$26,936Median
$42,05275th
$54,50790th
$24,110This org · 44th
p10$6,650
p25$9,835
p50$26,936
p75$42,052
p90$54,507
$24,110

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 AZ 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
Animal Rescue And Care Fund Inc OR$84,424 President $58,000 $57,660 2023
Community Partnership For Pets Inc NC$80,686 Founder/pres $50,000 $53,719 2024
American Horse Protection Association Inc VA$80,085 Executive Director $72,000 $72,286 2024
Happy Paws Mobile Vet Clinic Inc CO$86,062 Vice President $44,800 $44,667 2024
Second Chance Rescue And Adoption Inc NJ$87,873 President $7,750 $7,408 2023
Pawsitive Beings Rescue Inc FL$87,943 President $7,079 $6,915 2024
Mayor's Alliance For Nyc's Animals Inc NY$88,630 President/chairman $15,700 $14,752 2024
Ferret Association Of Connecticut Inc CT$76,748 Executive Director $21,578 $21,037 2024
Companion Animal Foundation CA$74,045 E.d. $24,000 $21,549 2024
Lagrange Troup County Humane Societ GA$73,286 Executive Di $2,354 $2,461 2024
Contented Critters MN$92,288 Animal Rescue Director $36,540 $38,651 2023
Sophie Kerrigan For The Love Of OH$92,564 Executive Di $25,000 $28,345 2023
Paws For Life Inc MD$92,903 Secretary/treasurer $9,150 $8,895 2024
Animal Placement Agency Of The Windsors NJ$94,525 Manager $27,484 $26,269 2023
Jessica's Haven And Rescue CA$95,823 Secretary/coo/director $51,840 $46,546 2024
The Buddy Fund Inc NY$69,412 Director $8,300 $7,799 2024
Pulaski County Humane Society MO$65,959 Shelter Manager $26,880 $30,478 2023
Feline Rescue Network CO$99,540 Secretary $6,901 $6,881 2024
Puddy Tat Protectors Inc TN$101,133 President $48,100 $52,572 2024
Arm Sanctuary Inc FL$101,520 Vice Preside $13,200 $13,275 2023
Valley Shore Animal Welfare League CT$103,295 Treasurer $3,044 $3,055 2023
Country Roads Animal Rescue Society OK$103,547 Founder $5,000 $5,725 2024
Francis Halbrook Hensley Animal Shelter TN$103,574 Shelter Director $25,635 $28,018 2024
Humane Society Of Richland Wilkin Co ND$60,587 Vice President $42,966 $50,476 2023
Pet Rescue Pilots CA$105,089 Executive Director $36,000 $33,278 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default44th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted44th

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 (Mark Happe) 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 39 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,110 is reasonable (approximately the 44th 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.