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PeerBasis
Compensation Comparability Determination

Dubois County Humane Society

Executive Director / CEO

EIN 237403863
IN · NTEE D200
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kelly Eckerle, Executive Director / CEO ($25,395) against every comparable organization that fit the selection criteria — 419 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kelly Eckerle — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

419 organizations qualified on sector, size, and geography 419 within the band form the benchmarked peer set.

Distribution of comparable compensation

$653 total compensation of comparable organizations → $320,827 $25,395
$10,51710th
$22,79425th
$40,962Median
$56,66775th
$74,26990th
$25,395This org · 29th
p10$10,517
p25$22,794
p50$40,962
p75$56,667
p90$74,269
$25,395

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 IN 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
Alamo Animal Encounters TX$421,016 President $59,500 $56,439 2023
Pickens County Humane Society SC$420,687 Executive Director $48,576 $46,676 2024
Friends Forever Animal Rescue NY$420,623 964 Auburn St, Hannibal Ny 13074 $90,610 $75,414 2024
Eastern Pa Animal Alliance PA$421,575 President $104,000 $95,525 2024
Marion Animal Resource Connect TN$421,872 Manager $62,400 $60,413 2024
Arkansans For Animals Inc AR$422,270 Executive Director $59,615 $61,721 2024
Southern Arizona Animal Food Bank AZ$419,782 Secretary $11,093 $9,826 2024
Trio Animal Foundation IL$419,671 President/di $103,600 $93,811 2024
Toledo Animal Shelter Association OH$422,702 Executive Director $65,308 $63,710 2024
Luv2howl Animal Rescue NJ$422,847 President $14,000 $11,853 2023
Rockbridge County Spca VA$423,103 Executive Director $49,534 $44,052 2024
Dodge County Humane Society Inc WI$423,409 Executive Director $31,200 $30,898 2023
Family Dogs New Life Shelter OR$418,681 President $53,754 $47,336 2023
Heart Of Phoenix Equine Rescue Inc WV$418,666 Secretary $9,000 $8,976 2024
Stephens County Humane Society OK$418,092 Executive Director $61,500 $60,766 2025
Concern For Helping Animals In VA$424,145 President $42,478 $38,892 2023
Equamore Foundation OR$424,360 Executive Director $35,687 $31,426 2023
Olive Branch Animal Rescue & Refuge Inc WV$426,682 President/treasurer $39,433 $40,487 2023
Georgia Canine Rescue And GA$415,331 President $17,000 $15,744 2024
Needy Paws Rescue MO$427,084 President $19,191 $18,721 2024
The Outreach Connection Inc NJ$427,167 Executive Director $51,877 $42,662 2024
Illinois Valley Animal Rescue IL$414,708 Executive Dir. $15,640 $14,162 2024
Animal Food Bank Services PA$414,647 Executive Director $53,619 $49,250 2024
Lincoln County Humane Societyinc WI$427,809 Shelter Mana $59,576 $57,308 2024
Center For Animal Protection And Education CA$428,652 Officer $12,115 $9,635 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default29th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted29th

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 (Kelly Eckerle) 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 419 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,395 is reasonable (approximately the 29th 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.