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PeerBasis
Compensation Comparability Determination

Sumter Spca & Humane Education

Executive Director / CEO

EIN 570632560
SC · NTEE D200
FY ending 2025-04-30
June 9, 2026

This analysis benchmarks the total compensation of Cindy Cook, Executive Director / CEO ($46,543) against every comparable organization that fit the selection criteria — 375 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

375 organizations qualified on sector, size, and geography 375 within the band form the benchmarked peer set.

Distribution of comparable compensation

$127 total compensation of comparable organizations → $342,720 $46,543
$21,87710th
$42,09425th
$58,843Median
$79,49475th
$102,24590th
$46,543This org · 31st
p10$21,877
p25$42,094
p50$58,843
p75$79,494
p90$102,245
$46,543

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
Animal Compassion Team Of California CA$800,017 President $36,000 $30,586 2024
The Inner Pup LA$798,505 President $65,000 $72,503 2023
Nashville Humane Association TN$797,861 Executive Director $11,447 $11,839 2024
Foothills Humane Society Inc NC$805,059 Executive Dir. $30,816 $31,328 2024
National Brittany Rescue And Adoption PA$805,905 President $12,000 $11,775 2024
🔒 370 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC cost of living and 2025 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 default31st
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted30th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 375-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.