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PeerBasis
Compensation Comparability Determination

Institute For Animal Happiness

Executive Director / CEO

EIN 833186862
NY · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rebecca Moore, Executive Director / CEO ($3,100) against every comparable organization that fit the selection criteria — 216 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

216 organizations qualified on sector, size, and geography 216 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,660 total compensation of comparable organizations → $639,650 $3,100
$8,33610th
$18,05725th
$32,917Median
$52,08075th
$73,71490th
$3,100This org · 1st
p10$8,336
p25$18,057
p50$32,917
p75$52,080
p90$73,714
$3,100

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 NY 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
Canine Classmates TX$175,054 Ceo $69,833 $77,305 2024
Mostly Mutts Inc PA$174,650 President $42,000 $46,351 2024
Utah Animal Adoption Center UT$173,845 Manager $33,683 $38,150 2024
Mastiffs To Mutts PA$178,237 V.p./foster Mgr $9,400 $10,374 2024
Maumee Valley Save A Pet OH$173,463 Treasurer $21,800 $26,307 2023
Illinois Horse Rescue Of Will IL$173,383 President $26,780 $29,996 2023
Animal Rez-q Inc AZ$172,881 Founding President $4,762 $5,068 2024
Kingman County Humane Society KS$178,866 Shelter Manager/director $26,084 $31,185 2024
Second Chance Animal Refuge Society KS$178,970 President $18,000 $21,520 2024
One Step For Animals AZ$171,897 Executive Director $36,542 $37,889 2025
Hardin County Pet Protection Inc KY$171,788 President $45,964 $54,649 2024
Jans Rails To Trails Rescue Sanctuary CA$179,982 Board Member $24,565 $23,474 2024
Animal Refuge Center Inc KY$180,232 President $8,830 $10,498 2024
Hastings Animal Shelter Association Inc NE$180,601 Shelter Manager $29,455 $35,059 2024
Mother Mayflower's Animal OH$171,122 President/se $40,000 $48,269 2023
Golden Oldies Cat Rescue CA$171,033 Exec Dir Board Member $27,250 $26,809 2023
Faithful Friends Pet Rescue And Rehoming FL$181,527 Executive Director $41,471 $43,114 2024
Small Dog Rescue Of New England Inc RI$182,061 Executive Di $6,750 $7,163 2024
Stay-a-while Cat Shelter Inc OH$183,198 Director $26,124 $29,831 2025
Path Of Hope Rescue WA$167,266 Founder And Director $39,000 $38,641 2024
Footloose Montana MT$166,953 Former Exec $74,004 $88,280 2024
Home For Friendless Animals Inc IN$184,986 President $20,964 $24,466 2024
Rocky Mountain French Bulldog Rescue CO$166,483 President And Director $602,793 $639,650 2024
Pawsibilities Animal Rescue PA$186,093 Director $14,700 $16,223 2024
Petvet Relief Inc TX$165,046 President $1,500 $1,660 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted3rd
All sources (D + E + F), adjusted1st

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 (Rebecca Moore) 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 216 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,100 is reasonable (approximately the 1st 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.