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PeerBasis
Compensation Comparability Determination

For Hanks Sake

Executive Director / CEO

EIN 823739863
KY · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tammi Jo Regan, Executive Director / CEO ($8,000) against every comparable organization that fit the selection criteria — 255 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

255 organizations qualified on sector, size, and geography 255 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,357 total compensation of comparable organizations → $522,561 $8,000
$6,88210th
$15,70225th
$28,587Median
$44,39375th
$60,52690th
$8,000This org · 12th
p10$6,882
p25$15,702
p50$28,587
p75$44,393
p90$60,526
$8,000

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 KY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Catalyst Council IncMD $195,070$159,108 990
Glory Bound Rescue RanchIL $195,165$11,024 990
Give Me Shelter Cat RescueCA $195,795$28,104 990
Hope Lives HereTX $196,111$39,085 990
Karma Cat & Zen Dog Rescue SocietyNJ $192,364$14,792 990
Angels Helping Animals Worldwide IncMA $191,679$29,125 990
Northern Colorado Friends Of FeralsCO $197,819$22,973 990
International Veterinary OutreachCA $198,080$34,159 990
Barbara Grannan Carie FelineIN $198,214$22,405 990
Animal Welfare Coalition Of Northeastern New MexicoNM $198,544$20,963 990
Southern Paws IncNJ $190,639$9,687 990
Brighter Days Dog RescueCO $190,413$66,316 990
Grayhound Angels Rescue &NJ $190,070$17,286 990
Lucky Day Animal Rescue Of ColoradoCO $189,244$52,014 990
Kentucky Horse Council IncKY $188,605$64,611 990
Meals On Wheels For Helena West Helena DogsAR $188,149$18,832 990
Pawsitive AllianceWA $201,555$26,856 990
Panama City BeachFL $201,772$21,055 990
Puppy Hill Farm Animal Rescue IncFL $202,073$39,771 990
Equine Rescue League Foundation IncVA $202,094$10,515 990
Pitiful Paws Rescue IncWV $187,257$4,576 990
Shots For SpaysCA $202,340$3,347 990
Pawsibilities Animal RescuePA $186,093$13,253 990
The Pet FundCA $204,014$23,420 990
Voters For Animal Rights IncNY $204,080$4,062 990

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 default12th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted11th

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 (Tammi Jo Regan) 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 255 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,000 is reasonable (approximately the 12th 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). 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.