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PeerBasis
Compensation Comparability Determination

Luv2howl Animal Rescue

Executive Director / CEO

EIN 203664525
NJ · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Hodanish, Executive Director / CEO ($14,000) against every comparable organization that fit the selection criteria — 420 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

420 organizations qualified on sector, size, and geography 420 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,266 total compensation of comparable organizations → $378,938 $14,000
$13,37010th
$27,68425th
$49,323Median
$67,07375th
$88,12890th
$14,000This org · 11th
p10$13,370
p25$27,684
p50$49,323
p75$67,073
p90$88,128
$14,000

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

OrganizationStateTotal revenueTotal compSource
Toledo Animal Shelter AssociationOH $422,702$75,250 990
Rockbridge County SpcaVA $423,103$52,031 990
Dodge County Humane Society IncWI $423,409$36,495 990
Arkansans For Animals IncAR $422,270$72,900 990
Marion Animal Resource ConnectTN $421,872$71,356 990
Eastern Pa Animal AlliancePA $421,575$112,827 990
Concern For Helping Animals InVA $424,145$45,937 990
Equamore FoundationOR $424,360$37,119 990
Dubois County Humane SocietyIN $421,080$29,995 990
Alamo Animal EncountersTX $421,016$66,662 990
Pickens County Humane SocietySC $420,687$55,130 990
Friends Forever Animal RescueNY $420,623$89,073 990
Southern Arizona Animal Food BankAZ $419,782$11,606 990
Trio Animal FoundationIL $419,671$110,803 990
Olive Branch Animal Rescue & Refuge IncWV $426,682$47,820 990
Family Dogs New Life ShelterOR $418,681$55,910 990
Heart Of Phoenix Equine Rescue IncWV $418,666$10,601 990
Needy Paws RescueMO $427,084$22,112 990
The Outreach Connection IncNJ $427,167$50,389 990
Stephens County Humane SocietyOK $418,092$71,773 990
Lincoln County Humane SocietyincWI $427,809$67,688 990
Center For Animal Protection And EducationCA $428,652$35,770 990
Georgia Canine Rescue AndGA $415,331$18,595 990
Rangeland WildCA $430,576$30,279 990
Illinois Valley Animal RescueIL $414,708$16,727 990

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 NJ 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 default11th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted10th

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 (Michael Hodanish) 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 420 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,000 is reasonable (approximately the 11th 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.