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PeerBasis
Compensation Comparability Determination

Marion County Humane Society

Executive Director / CEO

EIN 237405278
WV · NTEE D200
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jonna Spatafore, Executive Director / CEO ($38,547) against every comparable organization that fit the selection criteria — 426 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

426 organizations qualified on sector, size, and geography 426 within the band form the benchmarked peer set.

Distribution of comparable compensation

$123 total compensation of comparable organizations → $330,217 $38,547
$11,94510th
$26,44325th
$44,370Median
$61,21275th
$77,71290th
$38,547This org · 39th
p10$11,945
p25$26,443
p50$44,370
p75$61,212
p90$77,712
$38,547

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 WV 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
The Ferndale Cat Shelter MI$484,446 Executive Di $48,836 $47,787 2024
Mustang Heritage Foundation TN$483,027 Interim Executive Director $88,747 $88,436 2024
Primates Peru CA$485,879 Executive Director $128,154 $104,909 2024
Cozy Cat Cottage Adoption Center OH$486,692 Executive Di $51,950 $53,704 2023
New England Equine Rescue - North Inc MA$487,105 President $52,091 $44,376 2024
Alive Rescue Nfp IL$487,183 President $63,846 $61,263 2023
Progressive Animal Welfare Society OH$481,137 Op. Man. Non $28,288 $28,403 2024
Sanaga-yong Chimpanzee Rescue OR$488,181 Exec Director/pres. $73,958 $65,111 2024
Denkai Animal Sanctuary CO$480,162 President $34,747 $32,519 2023
The Humane Society Of East Texas TX$479,258 Executive Di $1,500 $1,423 2024
Humane Society Of North Central Iow IA$489,931 Director $30,845 $32,018 2024
Foster Army Animal Rescue CA$490,035 Director $30,820 $25,229 2024
Columbus Dog Connection Inc OH$490,686 Executive Di $50,416 $50,623 2024
Rubys Rescue & Retreat Nfp IL$490,727 President $67,400 $62,817 2024
Sequoia Humane Society CA$491,278 Executive Director $34,484 $28,229 2024
Camp Companion Inc MN$477,029 Executive Dir. $53,669 $51,759 2023
The Aska's Animals Foundation Inc ID$491,587 President $12,000 $12,102 2024
Center For Animal Research & TX$491,943 Exec. Dir. $36,435 $34,552 2024
Almost Home Animal Rescue League MI$476,413 President $55,900 $56,315 2023
Humane Society-spca Of Nelson VA$492,402 President $4,497 $4,238 2023
Red Door Animal Shelter IL$492,442 President $25,250 $24,229 2023
Sunny Skys Animal Rescue And Hospital WA$475,506 President $27,942 $23,716 2024
Animal Refuge Foundation TX$475,195 Secretary $37,520 $35,581 2024
Cat Lounge Rescue And Adoption Center CA$493,501 Executive Director - Intake Manager $105,700 $86,528 2024
Humane Society At Lakewood Ranch Inc FL$494,430 Shelter Director $48,757 $43,422 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV cost of living and 2025 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 WV 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 default39th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted38th

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 (Jonna Spatafore) 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 426 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,547 is reasonable (approximately the 39th 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.