Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Ayres Memorial Animal Shelter Inc

Executive Director / CEO

EIN 237349952
NY · NTEE D200
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melanie Shibley, Executive Director / CEO ($2,400) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Melanie Shibley — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,779 total compensation of comparable organizations → $130,527 $2,400
$16,02210th
$24,49225th
$49,693Median
$85,85775th
$113,34690th
$2,400This org · 0th
p10$16,022
p25$24,492
p50$49,693
p75$85,857
p90$113,346
$2,400

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 NY 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
Ruff House Rescue Inc NY$337,422 President $117,300 $113,935 2024
Oswego County Humane Society Inc NY$342,786 Executive Di $50,865 $49,406 2024
Wonder Dog Rescue NY$350,452 Director $90,000 $87,418 2024
Aruba Flight Volunteers Inc NY$319,071 President $49,980 $49,980 2023
A New Chance Animal Rescue Inc NY$318,086 President $65,000 $63,135 2024
Happy Compromise Farm And Sanctuary NY$360,070 President $15,600 $15,600 2023
Social Tees Animal Rescue Foundation In NY$366,592 Executive Director $111,240 $108,049 2024
United Friends Of Homeless Animals Inc NY$306,784 Manager $12,707 $12,707 2023
Cracker Box Palace Inc NY$375,977 Farm Director $23,078 $22,416 2024
Almost Home Animal Rescue & Adoption Inc NY$297,472 Shelter Manager/director $28,155 $27,347 2024
Species Unite 23 Inc NY$389,469 President $125,000 $125,000 2023
Ollies Angels Animal Rescue Inc NY$285,326 Founder/president $43,295 $43,295 2023
Pupstarz Rescue Inc NY$403,942 President $20,400 $19,815 2024
Friends Forever Animal Rescue NY$420,623 964 Auburn St, Hannibal Ny 13074 $90,610 $88,010 2024
Pets For Patriots Inc NY$434,165 Founder & Chief Executive $134,382 $130,527 2024
Happy Life Animal Rescue Inc NY$439,716 Vice Preside $45,500 $44,195 2024
Cove Animal Rescue Corporation NY$444,436 Executive Director $26,612 $25,849 2024
Caring About The Strays Cats Inc NY$230,538 President/secretary $24,750 $24,040 2024
Nassau County Spca Inc NY$226,226 Executive Director $73,345 $71,241 2024
North Country Spca Inc NY$455,725 Executive Dir. $83,572 $81,174 2024
Friends For Felines Inc NY$463,844 President $5,950 $5,779 2024
Lucky Orphans Horse Rescue Inc NY$504,415 Executive Dir. $50,373 $50,373 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Melanie Shibley) 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 22 similarly situated organizations (Same NTEE sector (D20) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,400 is reasonable (approximately the 0th 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.