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PeerBasis
Compensation Comparability Determination

Lemhi County Humane Society

Executive Director / CEO

EIN 820327764
ID · NTEE D200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Scott Brand, Executive Director / CEO ($20,000) against every comparable organization that fit the selection criteria — 423 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

423 organizations qualified on sector, size, and geography 423 within the band form the benchmarked peer set.

Distribution of comparable compensation

$122 total compensation of comparable organizations → $327,437 $20,000
$11,36410th
$23,92025th
$42,715Median
$58,30375th
$76,38390th
$20,000This org · 20th
p10$11,364
p25$23,920
p50$42,715
p75$58,303
p90$76,383
$20,000

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 ID 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
Wild Rivers Animal Rescue OR$438,495 Exc Director $55,000 $46,775 2025
Happy Life Animal Rescue Inc NY$439,716 Vice Preside $45,500 $38,650 2024
Grosse Pointe Animal Adoption MI$439,737 President $52,928 $52,871 2023
Shiawassee County Humane MI$439,892 Ex Director $62,887 $61,018 2024
Touched By An Animal IL$437,442 Executive Director $72,853 $67,328 2024
Animal Shelter Of Clarendon County Inc SC$441,029 Director Of Shelter Operations $37,643 $38,007 2023
Project 2 Heal NC$436,205 Executive Dir. $50,000 $48,565 2024
Forever Loved Pet Sanctuary AZ$441,425 President/executive Director $30,000 $27,122 2024
Noahs Ark Spcahumane Society TX$441,560 Executive Dir. $12,155 $11,767 2023
Adoption First Animal Rescue NC$435,564 Vice President $19,500 $18,940 2024
Humane Society Of Sandusky County OH$435,115 Manager $49,619 $49,403 2024
Brigadoon Service Dogs WA$442,845 Executive Director $55,363 $47,971 2023
Heartland Humane Society Inc SD$434,606 Executive Di $69,158 $71,748 2024
Animal Rescue Mission CA$442,945 President $87,600 $73,207 2023
Bella Vista Animal Shelter Inc AR$434,379 Executive Director $40,804 $43,115 2024
Green County Humane Society WI$434,304 Executive Director $29,687 $30,006 2023
Pets For Patriots Inc NY$434,165 Founder & Chief Executive $134,382 $114,150 2024
Forpaws Spay & Neuter Clinic CA$433,838 Ceo $39,820 $32,323 2024
The Pet Connection Incorporated KS$443,913 President $12,000 $12,187 2024
Animal Welfare Society Inc CT$433,278 Shelter Manager $79,158 $69,769 2024
Cove Animal Rescue Corporation NY$444,436 Executive Director $26,612 $22,605 2024
Horses Of Tir Na Nog CA$432,472 Administrator $33,280 $27,812 2023
Barrio Dogs Inc TX$445,165 President $64,668 $60,809 2024
Humane Society Of Moultrie And GA$445,336 Director Of $41,916 $39,619 2024
Suncoast Primate Sanctuary Foundation Inc FL$431,256 Director $5,000 $4,415 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 ID 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 default20th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted20th

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 (Scott Brand) 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 423 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,000 is reasonable (approximately the 20th 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.