Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Hardin County Pet Protection Inc

Executive Director / CEO

EIN 611143250
KY · NTEE D200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gayle Johnson, Executive Director / CEO ($45,964) against every comparable organization that fit the selection criteria — 210 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

210 organizations qualified on sector, size, and geography 210 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,397 total compensation of comparable organizations → $537,996 $45,964
$6,70210th
$14,94825th
$27,144Median
$42,90675th
$61,43690th
$45,964This org · 78th
p10$6,702
p25$14,948
p50$27,144
p75$42,906
p90$61,436
$45,964

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 KY 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
One Step For Animals AZ$171,897 Executive Director $36,542 $31,867 2025
Mother Mayflower's Animal OH$171,122 President/se $40,000 $40,598 2023
Golden Oldies Cat Rescue CA$171,033 Exec Dir Board Member $27,250 $22,549 2023
Animal Rez-q Inc AZ$172,881 Founding President $4,762 $4,263 2024
Illinois Horse Rescue Of Will IL$173,383 President $26,780 $25,229 2023
Maumee Valley Save A Pet OH$173,463 Treasurer $21,800 $22,126 2023
Utah Animal Adoption Center UT$173,845 Manager $33,683 $32,087 2024
Mostly Mutts Inc PA$174,650 President $42,000 $38,985 2024
Canine Classmates TX$175,054 Ceo $69,833 $65,019 2024
Institute For Animal Happiness NY$175,867 Executive Director $3,100 $2,607 2024
Path Of Hope Rescue WA$167,266 Founder And Director $39,000 $32,500 2024
Footloose Montana MT$166,953 Former Exec $74,004 $74,250 2024
Rocky Mountain French Bulldog Rescue CO$166,483 President And Director $602,793 $537,996 2024
Mastiffs To Mutts PA$178,237 V.p./foster Mgr $9,400 $8,725 2024
Petvet Relief Inc TX$165,046 President $1,500 $1,397 2024
Kingman County Humane Society KS$178,866 Shelter Manager/director $26,084 $26,229 2024
Second Chance Animal Refuge Society KS$178,970 President $18,000 $18,100 2024
Southern Paw Partners SC$163,903 President $45,000 $43,696 2024
Jans Rails To Trails Rescue Sanctuary CA$179,982 Board Member $24,565 $19,744 2024
Animal Refuge Center Inc KY$180,232 President $8,830 $8,830 2024
Hastings Animal Shelter Association Inc NE$180,601 Shelter Manager $29,455 $29,488 2024
Faithful Friends Pet Rescue And Rehoming FL$181,527 Executive Director $41,471 $36,262 2024
Small Dog Rescue Of New England Inc RI$182,061 Executive Di $6,750 $6,024 2024
The Ryan Animal Rescue Foundation RI$160,925 Executive Director $36,100 $33,171 2023
Remiatte Foundation CA$160,908 Secretary $66,500 $53,448 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default78th
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted77th

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 (Gayle Johnson) 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 210 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,964 is reasonable (approximately the 78th 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.