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PeerBasis
Compensation Comparability Determination

Roanoke Valley Horse Rescue Inc

Executive Director / CEO

EIN 020654488
VA · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patricia L Muncy, Executive Director / CEO ($55,180) against every comparable organization that fit the selection criteria — 270 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

270 organizations qualified on sector, size, and geography 270 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,440 total compensation of comparable organizations → $598,632 $55,180
$8,06610th
$18,16725th
$32,452Median
$51,74975th
$69,41390th
$55,180This org · 79th
p10$8,066
p25$18,167
p50$32,452
p75$51,749
p90$69,413
$55,180

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

OrganizationStateTotal revenueTotal compSource
Life With PigsVA $205,176$26,064 990
Blackfoot Animal Shelter & RescueID $204,305$47,903 990
Meow Mission IncorporatedIN $205,482$1,638 990
No Greater Love IncAL $205,485$50,149 990
Susie Spector FoundationCA $205,497$68,329 990
Voters For Animal Rights IncNY $204,080$4,654 990
The Pet FundCA $204,014$26,829 990
Puplandia Dog RescueOR $205,932$75,075 990
Humane Society Of Amherst CountyVA $205,932$3,858 990
Hope Haven Farm SanctuaryPA $206,572$21,267 990
Murphy's Paw Rescue IncCT $206,698$99,976 990
Shots For SpaysCA $202,340$3,834 990
Equine Rescue League Foundation IncVA $202,094$12,046 990
Puppy Hill Farm Animal Rescue IncFL $202,073$45,560 990
Panama City BeachFL $201,772$24,119 990
Sanilac County Humane SocietyMI $208,104$87,154 990
Pawsitive AllianceWA $201,555$30,765 990
Critters Pet Rescue FoundationWA $209,672$20,802 990
Ark Rescue Rehab And FosterMS $210,046$38,466 990
Northern Lakes RescueMN $210,094$25,560 990
Shaw Pit Bull RescueMS $210,527$18,739 990
Gabby's Animal Rescue IncCA $210,765$38,303 990
Tazzy Animal Rescue Fund IncCA $210,832$24,267 990
Animals First Aid NfpIL $211,091$13,863 990
Animal Welfare Coalition Of Northeastern New MexicoNM $198,544$24,014 990

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 VA 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 default79th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted79th

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 (Patricia L Muncy) 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 270 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,180 is reasonable (approximately the 79th 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.