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PeerBasis
Compensation Comparability Determination

Southern Paw Partners

Executive Director / CEO

EIN 475046856
SC · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Teresa A Smith, Executive Director / CEO ($45,000) against every comparable organization that fit the selection criteria — 192 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Teresa A Smith — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

192 organizations qualified on sector, size, and geography 192 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,438 total compensation of comparable organizations → $554,046 $45,000
$6,56310th
$16,32925th
$28,512Median
$45,68475th
$63,21990th
$45,000This org · 74th
p10$6,563
p25$16,329
p50$28,512
p75$45,684
p90$63,219
$45,000

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 SC 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
Petvet Relief Inc TX$165,046 President $1,500 $1,438 2024
Rocky Mountain French Bulldog Rescue CO$166,483 President And Director $602,793 $554,046 2024
The Ryan Animal Rescue Foundation RI$160,925 Executive Director $36,100 $34,160 2023
Remiatte Foundation CA$160,908 Secretary $66,500 $55,043 2024
Footloose Montana MT$166,953 Former Exec $74,004 $76,465 2024
Animal Rescue Connections TX$160,585 Vice President $9,548 $9,155 2024
Path Of Hope Rescue WA$167,266 Founder And Director $39,000 $33,470 2024
Happy Paws Foundation TN$159,943 Director $29,664 $30,771 2023
Sixteen Hands Horse Sanctuary Inc FL$158,857 President $11,232 $10,114 2024
Vets To Vets United Inc NC$158,379 Executive Di $38,502 $39,260 2023
Golden Oldies Cat Rescue CA$171,033 Exec Dir Board Member $27,250 $23,221 2023
Mother Mayflower's Animal OH$171,122 President/se $40,000 $41,809 2023
Hardin County Pet Protection Inc KY$171,788 President $45,964 $47,335 2024
One Step For Animals AZ$171,897 Executive Director $36,542 $32,818 2025
Animal Rez-q Inc AZ$172,881 Founding President $4,762 $4,390 2024
Illinois Horse Rescue Of Will IL$173,383 President $26,780 $25,982 2023
Maumee Valley Save A Pet OH$173,463 Treasurer $21,800 $22,786 2023
Utah Animal Adoption Center UT$173,845 Manager $33,683 $33,045 2024
Nevada County Pets In Need CA$153,566 Director $36,885 $30,530 2024
Mostly Mutts Inc PA$174,650 President $42,000 $40,148 2024
Canine Classmates TX$175,054 Ceo $69,833 $66,959 2024
League For Animal Protection Inc VA$152,059 Executive Director/cfo $66,152 $63,034 2023
Institute For Animal Happiness NY$175,867 Executive Director $3,100 $2,685 2024
Rescued Pets Are Wonderful MN$149,734 Director/president $36,660 $34,723 2024
Mastiffs To Mutts PA$178,237 V.p./foster Mgr $9,400 $8,985 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default74th
Total compensation (D + F), as reported (no adjustments)74th
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 (Teresa A Smith) 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 192 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,000 is reasonable (approximately the 74th 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.