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PeerBasis
Compensation Comparability Determination

Heart Of Horse Sense

Executive Director / CEO

EIN 464984188
NC · NTEE D20
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Shannon Knapp, Executive Director / CEO ($61,754) against every comparable organization that fit the selection criteria — 428 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

428 organizations qualified on sector, size, and geography 428 within the band form the benchmarked peer set.

Distribution of comparable compensation

$125 total compensation of comparable organizations → $337,110 $61,754
$12,33010th
$27,23325th
$46,047Median
$62,72175th
$81,93190th
$61,754This org · 73rd
p10$12,330
p25$27,233
p50$46,047
p75$62,721
p90$81,931
$61,754

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
600 Million Stray Dogs FL$498,330 Ceo, President $43,030 $39,122 2024
Franklin County Animal Shelter ME$498,909 Board Member $43,072 $41,741 2024
A Home 4 Spot NV$501,355 President $80,358 $77,956 2024
Humane Society At Lakewood Ranch Inc FL$494,430 Shelter Director $48,757 $44,329 2024
The Pegasus Project Inc TX$501,762 President/ed $129,800 $125,660 2024
For The Love Of Dogs Vermont Ltd VT$501,861 Director $15,688 $15,282 2024
Castaway Animals Rescue Effort MO$502,340 Executive Direc $47,555 $48,746 2024
The Forgotten Dog Foundation CA$502,388 Executive Director $49,750 $42,804 2023
Cat Lounge Rescue And Adoption Center CA$493,501 Executive Director - Intake Manager $105,700 $88,334 2024
Noah Project MI$502,931 Executive Dir. $52,000 $51,945 2024
Red Door Animal Shelter IL$492,442 President $25,250 $24,734 2023
Humane Society-spca Of Nelson VA$492,402 President $4,497 $4,327 2023
Two By Two Rescue League AL$503,773 Executive Director $75,000 $76,396 2025
Center For Animal Research & TX$491,943 Exec. Dir. $36,435 $35,273 2024
Lucky Orphans Horse Rescue Inc NY$504,415 Executive Dir. $50,373 $45,354 2023
The Aska's Animals Foundation Inc ID$491,587 President $12,000 $12,354 2024
Sequoia Humane Society CA$491,278 Executive Director $34,484 $28,818 2024
Rubys Rescue & Retreat Nfp IL$490,727 President $67,400 $64,129 2024
Columbus Dog Connection Inc OH$490,686 Executive Di $50,416 $51,679 2024
Leesburg Humane Society FL$505,514 Executive Director $51,100 $47,831 2023
Foster Army Animal Rescue CA$490,035 Director $30,820 $25,756 2024
Humane Society Of North Central Iow IA$489,931 Director $30,845 $32,686 2024
Animal Shelter Of Schoharie Valley Inc NY$506,926 Executive Director $42,500 $38,265 2023
Scratching Post Inc OH$507,101 Executive Director $47,000 $46,936 2025
Sanaga-yong Chimpanzee Rescue OR$488,181 Exec Director/pres. $73,958 $66,470 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 default73rd
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted73rd

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 (Shannon Knapp) 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 13, 2026, comparing compensation against 428 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,754 is reasonable (approximately the 73rd 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 13, 2026.