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PeerBasis
Compensation Comparability Determination

Nokota Horse Conservancy Inc

Executive Director / CEO

EIN 311672930
ND · NTEE D600
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Carrie O'neil, Executive Director / CEO ($1,259) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$878 total compensation of comparable organizations → $71,395 $1,259
$6,23010th
$19,12925th
$34,685Median
$43,04375th
$57,71790th
$1,259This org · 7th
p10$6,230
p25$19,129
p50$34,685
p75$43,043
p90$57,717
$1,259

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 ND 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
Kotzebue Dog Mushers Association AK$196,696 President $3,750 $3,353 2024
All Creatures Loving Care Inc FL$212,804 President $1,000 $878 2024
Ohana Preservation Foundation VA$193,577 Secretary/pr $52,751 $49,048 2023
Tillamook Animal Shelter Inc OR$219,140 814 Nestucca Ave. $38,786 $34,685 2023
Buckeye Arabian & Half Arabian OH$226,951 Treasurer $15,000 $14,860 2024
Paws Assisting Veterans OR$251,176 Ceo $41,600 $37,202 2023
Harleys Hope Foundation CO$154,409 Executive Director $26,088 $23,398 2024
Greyhound Health Initiative OH$147,941 President/ex $64,094 $63,497 2024
Uplands Peak Sanctuary Inc IN$143,446 Director Of Operations $39,288 $38,752 2024
Wild Animal World Inc FL$268,907 Chairman $31,200 $27,415 2024
Valor Service Dogs Inc FL$272,133 Executive Director $44,600 $39,189 2024
Brackenhollow Horsemanship Center WA$273,026 President $56,000 $46,896 2024
Underdog Animal Rescue CA$278,985 President $35,000 $28,269 2024
Veteran Companion Animal Services OH$290,351 President & Ceo $70,000 $71,395 2023
Touch Of Grey Rescue Inc FL$297,155 Executive Director, Treasurer $12,000 $10,545 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted7th

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 (Carrie O'neil) 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 15 similarly situated organizations (Same NTEE sector (D60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,259 is reasonable (approximately the 7th 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.