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

Ii Northeast Fishery Sector Ii

Executive Director / CEO

EIN 270247021
MA · NTEE D33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Levielle, Executive Director / CEO ($101,206) against every comparable organization that fit the selection criteria — 115 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 99th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

115 organizations qualified on sector, size, and geography 115 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,273 total compensation of comparable organizations → $624,763 $101,206
$6,15410th
$11,21425th
$29,466Median
$46,47975th
$67,36090th
$101,206This org · 99th
p10$6,154
p25$11,214
p50$29,466
p75$46,479
p90$67,360
$101,206

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 MA 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
Farm Animal Care Coalition Of Tn TN$113,999 Secretary $55,125 $64,481 2023
Whippet Health Foundation Inc MA$114,173 Director $5,081 $4,935 2024
Kitticcino Charities OH$114,311 Chief Executive Officer $34,782 $40,996 2023
New York Therapy Animals Inc NY$111,789 Executive Director $42,956 $41,957 2024
Voice For The Animals CA$116,536 Founder And Executive Director $27,000 $25,200 2024
Rescue K9-1-1 Inc AL$111,394 President $12,000 $14,013 2024
Hummingbird Society AZ$116,587 Ceo $36,025 $37,448 2024
Sewickley Hunt PA$116,796 Huntsman $26,416 $28,474 2024
Seniors Pet Assistance Network TX$110,496 Executive Director $33,337 $36,046 2024
Alturas Wildlife Sanctuary Inc FL$109,294 President $10,000 $10,454 2023
Chance Shelter AZ$108,815 President & $10,800 $11,227 2024
Harry A Biszantz Memorial Center CA$108,711 President $30,000 $28,000 2024
Baby Kitten Rescue CA$108,397 Director, Ce $12,000 $11,201 2024
Healing Angels Organization NC$119,668 Director $28,653 $32,946 2023
Quail & Upland Game Alliance IL$119,801 Regional Dir $27,500 $30,086 2023
Stanwood Wildlife Sanctuary ME$107,700 Executive Director $38,000 $41,129 2024
Lions Tigers & Bears Inc FL$106,991 President $14,400 $15,054 2023
Leaders For Ethics Animals & The CA$106,134 Secretary & $100,000 $90,929 2025
Margarets Saving Grace Bully Rescue Inc VA$122,054 Secretary $7,085 $7,395 2024
On Call Community Rescue For Animals OR$105,734 President $42,000 $43,404 2023
Pet Rescue Pilots CA$105,089 Executive Director $36,000 $34,593 2023
The Morgan Horse Foundation Inc KY$124,153 Executive Director $9,151 $10,626 2024
Francis Halbrook Hensley Animal Shelter TN$103,574 Shelter Director $25,635 $29,126 2024
Country Roads Animal Rescue Society OK$103,547 Founder $5,000 $5,952 2024
Valley Shore Animal Welfare League CT$103,295 Treasurer $3,044 $3,176 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default99th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted95th

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 (David Levielle) 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 115 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $101,206 is reasonable (approximately the 99th 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.