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PeerBasis
Compensation Comparability Determination

Emmet County Animal Shelter Inc

Executive Director / CEO

EIN 272409713
IA · NTEE D20
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Lindsey Rohrbaugh, Executive Director / CEO ($19,385) against every comparable organization that fit the selection criteria — 293 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Lindsey Rohrbaugh — reported title “KENNEL 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

293 organizations qualified on sector, size, and geography 293 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,233 total compensation of comparable organizations → $512,745 $19,385
$7,69810th
$16,05025th
$29,108Median
$46,12275th
$59,89490th
$19,385This org · 32nd
p10$7,698
p25$16,050
p50$29,108
p75$46,122
p90$59,894
$19,385

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 IA 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
Jp Farm Animal Sanctuary Inc CT$220,694 Vice President $38,290 $32,788 2023
Sea Biscuit Wildlife Shelter Inc NC$220,169 Executive Director $12,000 $10,715 2025
Beagle Rescue Inc CA$219,695 Secretary/treasurer $43,700 $34,463 2023
Coastal Pet Rescue Inc GA$219,522 Executive Dir. $25,961 $23,840 2023
Epic Outreach Inc FL$222,482 Director $44,400 $37,001 2024
Glacial Lakes Humane Society And Shelter SD$222,530 Executive Director $50,962 $51,367 2023
Richardson Rescue SC$223,100 Director/president $19,500 $18,579 2023
A Just World WA$218,534 Org. Strategist $58,224 $46,243 2024
Catskill Animal Rescue Inc NY$223,313 Director $11,700 $9,656 2023
Northern New Mexico Street Homeless NM$217,766 Executive Di $58,920 $57,877 2023
Passion 4 Paws Company VT$224,124 President $40,800 $36,429 2024
Fulton County Humane Society OH$224,188 Director $20,900 $19,637 2024
The Pet Adoption Center Of O C CA$224,822 President $79,500 $62,696 2023
Southern Hope Animal Rescue & Education NC$216,858 President $16,800 $15,399 2024
Nowzad Dogs Nfp TX$216,388 President $55,254 $49,031 2024
Gimme Shelter Animal Rescue Inc NY$225,632 Executive Dir. $70,000 $56,112 2024
Active K9 Rescue Foundation UT$225,732 Director/secretary $11,203 $10,172 2024
North American 3rs Collaborative Inc CO$225,826 Executive Director $120,350 $102,371 2024
Wisconsin Big Cat Rescue Education Center Inc WI$215,665 Treasurer $8,663 $8,263 2023
Nassau County Spca Inc NY$226,226 Executive Director $73,345 $58,794 2024
Second Chance For Homeless Pets UT$215,040 Executive Director $45,100 $40,947 2024
Lazy B Equine Rescue And Sanctuary UT$226,726 Director $17,192 $16,070 2023
Canyon Lake Animal Shelter Society TX$226,982 Shelter Manager $35,350 $30,560 2025
Great Pyrenees Rescue Society Inc TX$214,729 Director $33,000 $30,148 2023
New Hope Humane Society WY$227,135 Director/sec $41,642 $40,725 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default32nd
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted33rd
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 (Lindsey Rohrbaugh) 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 10, 2026, comparing compensation against 293 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,385 is reasonable (approximately the 32nd 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 10, 2026.