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PeerBasis
Compensation Comparability Determination

Kentucky Horse Council Inc

Executive Director / CEO

EIN 611217095
KY · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sarah Coleman, Executive Director / CEO ($66,519) against every comparable organization that fit the selection criteria — 241 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Sarah Coleman — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

241 organizations qualified on sector, size, and geography 241 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,397 total compensation of comparable organizations → $537,996 $66,519
$6,73310th
$15,23025th
$27,745Median
$45,06975th
$62,31090th
$66,519This org · 92nd
p10$6,733
p25$15,230
p50$27,745
p75$45,069
p90$62,310
$66,519

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
Meals On Wheels For Helena West Helena Dogs AR$188,149 President $18,000 $19,389 2023
Lucky Day Animal Rescue Of Colorado CO$189,244 President $60,000 $53,550 2024
Pitiful Paws Rescue Inc WV$187,257 Executive Director $4,675 $4,711 2024
Grayhound Angels Rescue & NJ$190,070 Director $20,800 $17,796 2023
Brighter Days Dog Rescue CO$190,413 Director $76,498 $68,275 2024
Southern Paws Inc NJ$190,639 Executive Director $12,000 $9,972 2024
Pawsibilities Animal Rescue PA$186,093 Director $14,700 $13,645 2024
Angels Helping Animals Worldwide Inc MA$191,679 President $35,850 $29,985 2024
Home For Friendless Animals Inc IN$184,986 President $20,964 $20,577 2024
Karma Cat & Zen Dog Rescue Society NJ$192,364 Executive Director $17,800 $15,230 2023
Stay-a-while Cat Shelter Inc OH$183,198 Director $26,124 $25,091 2025
For Hanks Sake KY$194,714 President $8,000 $8,236 2023
Catalyst Council Inc MD$195,070 Executive Director $182,842 $163,808 2023
Small Dog Rescue Of New England Inc RI$182,061 Executive Di $6,750 $6,024 2024
Glory Bound Rescue Ranch IL$195,165 President $12,403 $11,350 2024
Faithful Friends Pet Rescue And Rehoming FL$181,527 Executive Director $41,471 $36,262 2024
Give Me Shelter Cat Rescue CA$195,795 Executive Director $36,000 $28,934 2024
Hope Lives Here TX$196,111 President $43,219 $40,240 2024
Hastings Animal Shelter Association Inc NE$180,601 Shelter Manager $29,455 $29,488 2024
Animal Refuge Center Inc KY$180,232 President $8,830 $8,830 2024
Jans Rails To Trails Rescue Sanctuary CA$179,982 Board Member $24,565 $19,744 2024
Northern Colorado Friends Of Ferals CO$197,819 President $26,500 $23,651 2024
International Veterinary Outreach CA$198,080 Board Chair Chief Program Officer $42,500 $35,167 2023
Barbara Grannan Carie Feline IN$198,214 President $23,500 $23,067 2024
Second Chance Animal Refuge Society KS$178,970 President $18,000 $18,100 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 default92nd
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted91st

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 (Sarah Coleman) 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 241 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,519 is reasonable (approximately the 92nd 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.