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PeerBasis
Compensation Comparability Determination

Best Friends Animal Rescue

Executive Director / CEO

EIN 871117805
AK · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kristin Buchanan, Executive Director / CEO ($4,500) against every comparable organization that fit the selection criteria — 402 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

402 organizations qualified on sector, size, and geography 402 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,412 total compensation of comparable organizations → $159,905 $4,500
$9,99710th
$20,87625th
$37,901Median
$56,88975th
$73,69190th
$4,500This org · 5th
p10$9,997
p25$20,876
p50$37,901
p75$56,889
p90$73,691
$4,500

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 AK 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
Bark About It Rescue PA$297,464 President $22,700 $22,999 2024
Almost Home Animal Rescue & Adoption Inc NY$297,472 Shelter Manager/director $28,155 $25,847 2024
Lamancha PA$297,632 Director $60,000 $60,789 2024
Josh And His Critters CA$298,046 President $70,000 $63,224 2023
Paws With Possibilities Pet Rescue MO$298,281 President $17,654 $18,997 2024
Showing Animals Respect & Kindness Inc IL$298,523 Vp And Secretary $80,000 $82,265 2023
Gsd Rescue Indy Inc IN$299,479 President $11,450 $12,268 2024
Bird Ally X CA$294,077 Director $10,000 $9,032 2023
Marshall County Humane Society Inc IN$294,054 Executive Director $56,788 $62,639 2023
Crossroads Animal Shelter MN$300,241 Director Of Operations $52,550 $52,754 2024
Puget Sound Goat Rescue And Adoption WA$300,712 Executive Director $45,554 $41,436 2024
Langlade County Humane Society Inc WI$301,068 Treasurer $1,366 $1,412 2025
Tried By Fire Inc NC$292,938 Executive Director $21,735 $23,490 2023
Spay Montana MT$301,153 Executive Director $50,000 $56,375 2023
Wellington Humane Society Inc KS$301,538 Operations D $48,600 $53,343 2024
Mesabi Humane Society MN$292,449 Executive Director $24,700 $24,796 2024
Kitkat Playroom Inc NJ$291,928 Executive Director $11,000 $9,978 2024
Kitty Angel Rescue Inc GA$291,735 Director $55,000 $57,844 2023
Chicago French Bulldog Rescue Inc Nfp IL$302,658 Director/president $30,000 $30,849 2023
Alliance For Humane Action (Aha) IL$302,982 President $40,560 $41,708 2023
Second Chance Ranch WA$291,056 President $8,585 $7,809 2024
Hillsborough County Pet FL$303,119 Executive Director $77,308 $71,882 2025
Spay Neuter Assistance Program Of North NC$303,397 President $19,927 $20,918 2024
For The Love Of Primates OH$304,798 Executive Director $20,000 $21,521 2024
Misplaced Mutts NC$305,275 Executive Di $41,315 $43,371 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AK 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 AK 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted5th

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 (Kristin Buchanan) 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 402 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,500 is reasonable (approximately the 5th 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.