Hey, dolphins are smarter than some humans! (and I believe it!)
Some Humans
Dolphins sometimes in first
Dogs, but some dogs are quite intelligent.
Rats
Bees
Computers (they aren't intelligent in the technical sense, they are incapable to the abstract concept of thought.)
I'm not sure that you can use IQ for animals. One can use brain mass to size ratios. Larger brains for the size of the animal means that the brain is important because this means they would be putting in a larger amount of their energy into keeping the brain working. One could guess that this means it will have more abilities than same sized animals with smaller brains.