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PeerBasis
Compensation Comparability Determination

Demis Animal Rescue Inc

Executive Director / CEO

EIN 273486723
CO · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Demi Merritt, Executive Director / CEO ($3,600) against every comparable organization that fit the selection criteria — 364 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

364 organizations qualified on sector, size, and geography 364 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,450 total compensation of comparable organizations → $183,537 $3,600
$9,25110th
$19,73325th
$36,643Median
$57,16475th
$75,21690th
$3,600This org · 3rd
p10$9,251
p25$19,733
p50$36,643
p75$57,164
p90$75,216
$3,600

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 CO 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
Peach County Animal Rescue And Rehabilitation GA$270,222 Director $27,700 $29,904 2023
Vivisection Investigation League CT$270,128 President $24,000 $24,161 2023
Healing With Horseplay Inc MN$272,664 Chief Executive Officer And President $39,971 $41,190 2024
Animal Services And Operations Support GA$269,850 President $3,181 $3,434 2023
Naia Trust OR$269,835 Executive Di $80,000 $77,479 2024
Zdr3 TX$275,245 Executive Director $136,358 $142,250 2024
Village Of Hope AZ$266,856 Executive Director $41,600 $41,723 2024
Animal Humane Assoc Of Star Valley WY$275,987 Treasurer $6,377 $7,331 2023
Parker's Animal Rescue CO$276,092 Executive Dir. $93,523 $93,523 2024
Pawsitively Cats Inc AZ$276,307 Executive Di $50,350 $50,499 2024
Creature Comfort Pet Therapy NJ$266,308 Executive Director $65,241 $62,542 2023
Happy Hills Animal Foundation Inc NC$265,807 President $8,900 $9,344 2025
Farm Of The Free Animal Sanctuary GA$265,736 Exec Director $18,200 $19,085 2024
New Nodaway Humane Society MO$276,922 Manager $52,353 $57,828 2024
Columbia Humane Society OR$265,243 Executive Dir. $59,856 $59,682 2023
Raven Ridge Wildlife Center Inc PA$277,779 President $34,280 $35,651 2024
Ritchie County Humane Society WV$278,329 Shelter Mana $21,247 $23,992 2024
Jefferson County Humane Society Inc FL$264,281 President $41,600 $40,756 2024
Tiny Paws Kitten Rescue Inc OK$264,018 Executive Director $26,355 $30,265 2024
Norcal Aussie Rescue Inc CA$263,422 President $112,392 $104,202 2023
Animal Rescue Fund Inc FL$262,916 President $73,154 $69,822 2025
Vegan World CA$279,887 Secretary $16,965 $15,278 2024
Allys Animal Rescue CA$280,087 Ceo $10,523 $9,476 2024
Unchained Melodies Inc MO$262,418 Director / President $23,000 $26,155 2023
Paws-n-claws Iowa IA$280,303 President $3,500 $4,114 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO cost of living and 2024 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 CO 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 default3rd
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted3rd

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 (Demi Merritt) 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 364 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,600 is reasonable (approximately the 3rd 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.