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PeerBasis
Compensation Comparability Determination

Mary Ann Morris Animal Society

Executive Director / CEO

EIN 571108865
SC · NTEE D99
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Ruthie Rish, Executive Director / CEO ($58,615) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,756 total compensation of comparable organizations → $90,680 $58,615
$10,67310th
$16,35925th
$31,391Median
$71,44075th
$80,46690th
$58,615This org · 71st
p10$10,673
p25$16,359
p50$31,391
p75$71,440
p90$80,466
$58,615

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
Vegan Hacktivists Inc MD$256,459 Treasurer/consultant $17,505 $16,578 2023
Pawfect Life Rescue Inc MA$252,378 Vice Preside $33,114 $29,278 2024
Palomacy Pigeon And Dove Adoptions CA$264,011 Executive Director $64,480 $54,783 2024
Hickory Nut Gap Farm Education Project Inc NC$240,127 Executive Director $15,000 $15,700 2023
Fifty Shades Of Furr Inc MD$285,695 President $35,125 $32,310 2024
Michigan Doodle Rescue Connect MI$287,327 President $11,100 $11,605 2023
The Bunny Museum CA$223,633 President $9,600 $8,156 2024
Humane Society Of Eastern Oregon OR$223,612 Executive Di $60,000 $54,823 2024
Nevada Wildlife Federation NV$221,756 Executive Dir. $84,480 $81,170 2025
Valley Animal Haven & Adoption Center CA$289,619 Mgr Kennel Opts $34,837 $30,472 2023
Petmatchmaker Rescue South TN$291,760 Director $19,210 $19,867 2024
Human-animal Alliance Inc FL$217,629 Exec Director; Treasurer & Secretary $80,000 $76,129 2023
Connecticut For Animals Education Fund CT$300,593 Ceo $78,098 $72,047 2024
Norcal Bully Breed Rescue CA$309,542 President $103,670 $90,680 2023
Animalluvr's Dream Rescue Inc FL$313,312 President $30,000 $29,719 2022
Wagging Tails Rescue NV$324,734 Executive Di $72,230 $71,237 2024
Lucks Rescue Inc GA$326,475 President $10,385 $10,274 2024
Tailored Rides Equine Assisted Therapy Inc TX$327,165 Executive Director $18,950 $19,202 2023
Paws & Pals MO$329,954 Ceo $50,000 $53,645 2023
Hec Hooves Of Joy Inc WI$333,687 Treasurer $78,000 $82,518 2023
Carson City Cares Inc NV$344,255 President $15,400 $15,636 2023
Ruth Steinert Memorial Spca PA$367,298 Shelter Mana $42,687 $41,884 2024
Cats Of San Bernardino CA$376,854 Vice President $86,565 $78,823 2022
Elder Pet Care CO$382,149 President $2,921 $2,756 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 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 default71st
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted71st

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 (Ruthie Rish) 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 24 similarly situated organizations (Same NTEE sector (D99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,615 is reasonable (approximately the 71st 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.