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PeerBasis
Compensation Comparability Determination

Foothills Humane Society Inc

Executive Director / CEO

EIN 581413121
NC · NTEE D200
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kat Hamilton, Executive Director / CEO ($30,816) against every comparable organization that fit the selection criteria — 376 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kat Hamilton — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

376 organizations qualified on sector, size, and geography 376 within the band form the benchmarked peer set.

Distribution of comparable compensation

$125 total compensation of comparable organizations → $337,110 $30,816
$21,76810th
$41,69825th
$57,996Median
$78,75575th
$101,75090th
$30,816This org · 16th
p10$21,768
p25$41,698
p50$57,996
p75$78,755
p90$101,750
$30,816

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
National Brittany Rescue And Adoption PA$805,905 President $12,000 $11,582 2024
For The Love Of Paws Senior Pet Sanctuary Inc FL$808,516 Vice President $15,600 $14,183 2024
Sumter Spca & Humane Education SC$800,186 President $46,543 $45,781 2025
Animal Compassion Team Of California CA$800,017 President $36,000 $30,085 2024
Noah's Ark Animal Sanctuary Inc IL$810,366 Executive Di $69,904 $66,511 2024
🔒 371 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 NC 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 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 default16th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted15th

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 376-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.