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PeerBasis
Compensation Comparability Determination

Hawkins County Humane Society Inc

Executive Director / CEO

EIN 581606805
TN · NTEE D200
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sandra Behnke, Executive Director / CEO ($28,880) against every comparable organization that fit the selection criteria — 331 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sandra Behnke — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

331 organizations qualified on sector, size, and geography 331 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,285 total compensation of comparable organizations → $534,109 $28,880
$8,17710th
$17,25725th
$31,638Median
$48,82175th
$65,30990th
$28,880This org · 47th
p10$8,177
p25$17,257
p50$31,638
p75$48,821
p90$65,309
$28,880

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 TN 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
Paws Of Grays Harbor WA$240,779 Executive Director $59,378 $49,124 2024
Red Lake Rosie's Rescue Inc MN$240,921 Treasurer $15,800 $14,853 2023
Misfits Of Oz Farm Sanctuary NM$240,982 Executive Dir. $27,691 $27,522 2024
Rocco's Heartland Rescue Inc SC$241,020 President $7,500 $7,230 2024
The Wright Ranch Rescue Inc FL$239,553 President $19,200 $16,667 2024
Purr Partners NC$239,549 Employee $17,737 $17,435 2023
River Otter Ecology Project CA$241,321 Executive Director $97,104 $77,481 2024
Paws For Life Animal League WY$239,356 Manager $37,440 $36,091 2025
Otra-mas Inc CA$241,780 Exe. Director $15,360 $12,618 2023
Oconto Area Humane Society & Animal Shelter Inc WI$238,590 Director $48,355 $48,043 2023
Start Over Rover NE$238,528 Program Director $55,000 $54,663 2024
Operation Spot Inc MO$238,274 Executive Dir. $41,083 $40,208 2024
Bad Rap CA$242,664 Ceo $100,564 $80,243 2024
Resilient Hearts Animal Sanctuary WA$238,040 Executive Director $37,430 $31,881 2023
For Pets Sake Rescue MS$243,686 President $3,200 $3,293 2024
Rezq Dogs MT$236,801 Shelter Director $42,715 $43,804 2023
Snap Cats CA$244,110 Executive Dir. $60,008 $49,296 2023
The Oh Foundation OH$236,513 Secretary $90,000 $88,085 2024
The Kibble Kitchen Pet Pantry Inc IN$236,512 Organizer $31,116 $30,321 2024
Speak For Animals SC$236,332 President $7,262 $7,207 2023
Luna's House Inc MD$236,166 President $26,460 $22,859 2024
Northern Oklahoma Humane Society OK$236,125 Executive Di $24,902 $26,086 2023
Paw Fund CA$244,770 Director $60,000 $47,876 2024
Hope Animal Shelter AZ$236,021 President & Ceo $50,000 $45,747 2023
Chatham Animal Rescue And Education Inc NC$245,038 Executive Dir. $34,913 $34,319 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default47th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted47th

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 (Sandra Behnke) 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 331 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,880 is reasonable (approximately the 47th 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.