Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Animal Rescue And Foster Program Inc

Executive Director / CEO

EIN 561797019
NC · NTEE D200
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sharon Gray, Executive Director / CEO ($56,000) against every comparable organization that fit the selection criteria — 410 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sharon Gray — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

410 organizations qualified on sector, size, and geography 410 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,307 total compensation of comparable organizations → $147,955 $56,000
$9,38610th
$21,29925th
$39,100Median
$56,06375th
$70,99490th
$56,000This org · 75th
p10$9,386
p25$21,299
p50$39,100
p75$56,063
p90$70,994
$56,000

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 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
Sugarland Ranch Inc NV$366,813 President $21,375 $20,141 2024
Social Tees Animal Rescue Foundation In NY$366,592 Executive Director $111,240 $94,493 2024
Delta Animal Shelter MI$369,806 Trustee/part $42,570 $42,525 2023
East Greenwich Animal Protection League Inc RI$364,684 Executive Director $62,661 $58,150 2023
Brookings Regional Humane Society Inc SD$363,863 Executive Dir. $68,006 $70,554 2024
Vegas Roots Rescue NV$363,855 President $4,500 $4,240 2024
Omega Horse Rescue And Rehabilitation PA$371,753 Executive Director $35,100 $32,056 2025
Hoovers Hause All Dog Rescue MS$363,464 Key Employee $58,100 $60,829 2024
Organization For The Responsible PA$363,279 President $1,900 $1,735 2025
Bailing Out Benji IA$363,212 President $70,751 $72,823 2024
Remarkable Resques Inc FL$372,550 Vice President $39,000 $34,441 2024
Safe Harbor Animal Sanctuary MO$373,701 Executive Dir. $19,188 $19,104 2024
Paws And Claws Rescue Inc IL$375,174 Cat Care Manager $45,000 $42,816 2023
Chasing Daylight Animal Shelter Inc WI$375,277 Director $38,923 $38,212 2024
Happy Compromise Farm And Sanctuary NY$360,070 President $15,600 $13,643 2023
Dogs On Deployment CA$359,911 President, Ceo $59,236 $48,084 2024
Lakes Area Humane Society Inc MN$359,779 Executive Director $65,553 $60,890 2024
A Friend Of Jack Rescue CO$375,848 Executive Director $57,333 $51,679 2024
Cracker Box Palace Inc NY$375,977 Farm Director $23,078 $19,604 2024
Carrie A Seaman Animal Shelter Inc MA$376,429 Treasurer $16,250 $13,373 2025
Freedom Ride Rescue NC$359,014 Executive Director $23,400 $23,400 2023
H U G S For Horses And Children MI$378,217 President $69,172 $67,116 2024
Tiny Hooves Rescue Inc WI$378,500 President Until 09/12/24 $12,254 $12,030 2024
Bonapartes Retreat TN$356,353 Vice Presidenttreasurer $20,043 $19,805 2024
Free Animal Doctor Inc CA$379,157 President $24,000 $20,057 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2023 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 default75th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted74th

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 (Sharon Gray) 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 410 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,000 is reasonable (approximately the 75th 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.