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PeerBasis
Compensation Comparability Determination

Texas Foundation For Animal Care

Executive Director / CEO

EIN 820832621
TX · NTEE D40
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of Jennifer Elkins, Executive Director / CEO ($7,375) against every comparable organization that fit the selection criteria — 629 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jennifer Elkins — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

629 organizations qualified on sector, size, and geography 629 within the band form the benchmarked peer set.

Distribution of comparable compensation

$126 total compensation of comparable organizations → $338,225 $7,375
$11,78010th
$25,71125th
$45,610Median
$63,01675th
$82,93190th
$7,375This org · 7th
p10$11,780
p25$25,711
p50$45,610
p75$63,016
p90$82,931
$7,375

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 TX 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
Animal Shelter Of Clarendon County Inc SC$441,029 Director Of Shelter Operations $37,643 $39,259 2023
Forever Loved Pet Sanctuary AZ$441,425 President/executive Director $30,000 $28,015 2024
Texas Foundation For Conservation TX$440,000 Executive Director $152,450 $148,076 2024
Noahs Ark Spcahumane Society TX$441,560 Executive Dir. $12,155 $12,155 2023
Shiawassee County Humane MI$439,892 Ex Director $62,887 $63,028 2024
Grosse Pointe Animal Adoption MI$439,737 President $52,928 $54,614 2023
Happy Life Animal Rescue Inc NY$439,716 Vice Preside $45,500 $39,923 2024
Raptor View Research Institute MT$442,311 Executive Di $82,928 $86,800 2024
Lemhi County Humane Society ID$438,767 Director $20,000 $20,659 2024
Brigadoon Service Dogs WA$442,845 Executive Director $55,363 $49,551 2023
Animal Rescue Mission CA$442,945 President $87,600 $75,619 2023
Wild Rivers Animal Rescue OR$438,495 Exc Director $55,000 $48,317 2025
Alaska Nannut Co-management Council AK$438,406 At-large Member $5,250 $5,018 2023
The Pet Connection Incorporated KS$443,913 President $12,000 $12,588 2024
Touched By An Animal IL$437,442 Executive Director $72,853 $69,547 2024
Woodlands Wildlife Refuge Inc NJ$437,114 Executive Di $69,711 $58,879 2025
Cove Animal Rescue Corporation NY$444,436 Executive Director $26,612 $23,351 2024
Barrio Dogs Inc TX$445,165 President $64,668 $62,813 2024
Project 2 Heal NC$436,205 Executive Dir. $50,000 $50,166 2024
Humane Society Of Moultrie And GA$445,336 Director Of $41,916 $40,924 2024
Adoption First Animal Rescue NC$435,564 Vice President $19,500 $19,565 2024
Humane Society Of Sandusky County OH$435,115 Manager $49,619 $51,030 2024
Handover Rover AZ$446,799 Director $51,877 $48,445 2024
Heartland Humane Society Inc SD$434,606 Executive Di $69,158 $74,113 2024
Spirits Promise Equine Rescue Corp NY$434,489 Executive Director $1,600 $1,404 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted7th

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 (Jennifer Elkins) 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 13, 2026, comparing compensation against 629 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,375 is reasonable (approximately the 7th 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 13, 2026.