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

Pulaski County Humane Society

Executive Director / CEO

EIN 611477866
MO · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brittany Bay, Executive Director / CEO ($26,880) against every comparable organization that fit the selection criteria — 25 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

25 organizations qualified on sector, size, and geography 25 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,914 total compensation of comparable organizations → $63,753 $26,880
$6,27310th
$13,01125th
$23,168Median
$39,39575th
$47,09090th
$26,880This org · 60th
p10$6,273
p25$13,011
p50$23,168
p75$39,395
p90$47,090
$26,880

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 MO 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
The Buddy Fund Inc NY$69,412 Director $8,300 $6,878 2024
Humane Society Of Richland Wilkin Co ND$60,587 Vice President $42,966 $44,518 2023
Lagrange Troup County Humane Societ GA$73,286 Executive Di $2,354 $2,170 2024
Companion Animal Foundation CA$74,045 E.d. $24,000 $19,005 2024
Siamese Cat Rescue Center VA$57,172 Exec Directo $54,085 $46,656 2025
Scottsdale Equestrian Academy Inc AZ$56,905 President $35,000 $31,780 2023
Ferret Association Of Connecticut Inc CT$76,748 Executive Director $21,578 $18,554 2024
Hairy Houdini Siberian Husky Rescue MI$55,030 President $18,692 $18,216 2023
American Horse Protection Association Inc VA$80,085 Executive Director $72,000 $63,753 2024
Community Partnership For Pets Inc NC$80,686 Founder/pres $50,000 $47,379 2024
Pets Return Home AZ$82,718 President $24,110 $21,264 2024
Paws Of Franklin County Texas TX$48,783 Acting Executive Director $31,250 $28,667 2024
Hearts Speak Inc NY$48,082 Executive Dir. $28,000 $23,203 2024
Animal Rescue And Care Fund Inc OR$84,424 President $58,000 $50,854 2023
Friends Of Sunny Florida Animals Inc FL$47,346 P,sec,tr $25,000 $21,538 2024
Happy Paws Mobile Vet Clinic Inc CO$86,062 Vice President $44,800 $39,395 2024
Pawsitive Action Foundation Inc SC$44,304 Treasurer $2,000 $1,914 2024
Second Chance Rescue And Adoption Inc NJ$87,873 President $7,750 $6,533 2023
Pawsitive Beings Rescue Inc FL$87,943 President $7,079 $6,099 2024
Mayor's Alliance For Nyc's Animals Inc NY$88,630 President/chairman $15,700 $13,011 2024
Contented Critters MN$92,288 Animal Rescue Director $36,540 $34,089 2023
Sophie Kerrigan For The Love Of OH$92,564 Executive Di $25,000 $25,000 2023
Paws For Life Inc MD$92,903 Secretary/treasurer $9,150 $7,844 2024
Animal Placement Agency Of The Windsors NJ$94,525 Manager $27,484 $23,168 2023
Jessica's Haven And Rescue CA$95,823 Secretary/coo/director $51,840 $41,052 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default60th
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted60th

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 (Brittany Bay) 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 25 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,880 is reasonable (approximately the 60th 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.