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PeerBasis
Compensation Comparability Determination

Hummingbird Farm

Executive Director / CEO

EIN 562099676
NC · NTEE D32
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tera Thomas, Executive Director / CEO ($1,707) against every comparable organization that fit the selection criteria — 138 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

138 organizations qualified on sector, size, and geography 138 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,491 total compensation of comparable organizations → $574,197 $1,707
$6,28510th
$12,32125th
$29,125Median
$43,18775th
$65,33790th
$1,707This org · 1st
p10$6,285
p25$12,321
p50$29,125
p75$43,187
p90$65,337
$1,707

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.

OrganizationStateTotal revenueTotal compSource
Horses' HonorCA $126,431$3,860 990
Dawgs Fight Back IncNH $126,901$17,429 990
Creating Animal Respect EducationFL $127,227$24,879 990
Delaware Society For The Prevention OfDE $125,496$10,138 990
The Theriogenology FoundationRI $127,632$20,612 990
Big Run Wolf RanchIL $125,012$34,912 990
Rescue Every DogWA $124,668$30,738 990
The Morgan Horse Foundation IncKY $124,153$9,767 990
Simmons & Associates Educational Fd IncCO $128,717$8,573 990
Hibbing Animal Shelter Aka Precious Paws Humane SocietyMN $128,881$17,786 990
The Centralia Humane SocietyIL $129,532$24,806 990
Aalas FoundationTN $129,719$53,932 990
Margarets Saving Grace Bully Rescue IncVA $122,054$6,795 990
Animal Rescue Front IncMA $131,104$53,857 990
Animal Victory Disaster & Abuse FundNC $132,488$9,526 990
Quail & Upland Game AllianceIL $119,801$27,651 990
Healing Angels OrganizationNC $119,668$30,280 990
Divine CaninesTX $133,127$62,483 990
Humane Society Of Moab ValleyUT $133,487$59,016 990
Therapy Dogs Of Santa Barbara IncCA $133,863$34,224 990
Because Animals MatterUT $134,071$28,578 990
Crawford County Humane SocietyIL $134,467$29,671 990
Canines For Disabled Kids IncMA $134,528$40,475 990
Sewickley HuntPA $116,796$26,169 990
Hummingbird SocietyAZ $116,587$34,418 990

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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted1st

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 (Tera Thomas) 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 138 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,707 is reasonable (approximately the 1st 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). 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.