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PeerBasis
Compensation Comparability Determination

Russell Rescue Inc

Executive Director / CEO

EIN 205085956
TN · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Ruth Rogers, Executive Director / CEO ($22,998) against every comparable organization that fit the selection criteria — 412 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Ruth Rogers — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

412 organizations qualified on sector, size, and geography 412 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,322 total compensation of comparable organizations → $149,735 $22,998
$9,27810th
$19,52525th
$37,045Median
$55,18675th
$71,80090th
$22,998This org · 31st
p10$9,278
p25$19,525
p50$37,045
p75$55,186
p90$71,800
$22,998

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 TN 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
Releash Atlanta Inc GA$311,821 Operations Manager $13,526 $12,939 2024
Happy Tails Rescue Foundation MN$312,524 Director $51,750 $48,647 2024
A Forever-home Rescue Foundation Inc VA$312,657 President $60,000 $56,742 2023
Canines With A Cause UT$309,181 Executive Di $84,984 $85,192 2023
Silicon Valley Pet Project CA$308,572 Ceo $45,198 $37,130 2024
Dharma Voices For Animals CA$308,479 President $67,550 $55,492 2024
Here Today Adopted Tomorrow Animal MA$313,379 Director $2,725 $2,330 2024
Sullivan County Humane Society NH$313,933 Vice President $4,628 $4,065 2024
Humane Society Of Southern Illinoisspca Inc IL$314,265 Shelter Manager $23,970 $22,419 2024
Cats Meow WA$307,110 Executive Director $66,184 $58,037 2023
United Friends Of Homeless Animals Inc NY$306,784 Manager $12,707 $11,246 2023
Mccook Humane Society Inc NE$306,770 Consultant $19,400 $20,437 2023
Misplaced Mutts NC$305,275 Executive Di $41,315 $40,613 2024
Indigo Rescue Inc OR$316,578 Executive Dir. $69,018 $60,976 2024
The Long Way Home Inc TX$316,953 Executive Director $61,500 $60,255 2023
For The Love Of Primates OH$304,798 Executive Director $20,000 $20,153 2024
A New Chance Animal Rescue Inc NY$318,086 President $65,000 $55,878 2024
Spay Neuter Assistance Program Of North NC$303,397 President $19,927 $19,588 2024
Thurston County Humane Society WA$318,563 Executive Director $68,863 $58,654 2024
Fur-angel Foundation HI$318,660 President $27,000 $23,677 2023
Hillsborough County Pet FL$303,119 Executive Director $77,308 $67,311 2025
Alliance For Humane Action (Aha) IL$302,982 President $40,560 $39,056 2023
Aruba Flight Volunteers Inc NY$319,071 President $49,980 $44,235 2023
Chicago French Bulldog Rescue Inc Nfp IL$302,658 Director/president $30,000 $28,887 2023
The Nancy A Shaw Foundation Inc GA$319,572 Executive Di $35,000 $34,469 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default31st
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted31st

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 (Mary Ruth Rogers) 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 412 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,998 is reasonable (approximately the 31st 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.