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PeerBasis
Compensation Comparability Determination

Marshall County Humane Society Inc

Executive Director / CEO

EIN 351549385
IN · NTEE D200
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nancy Cox, Executive Director / CEO ($56,788) against every comparable organization that fit the selection criteria — 398 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

398 organizations qualified on sector, size, and geography 398 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,281 total compensation of comparable organizations → $144,968 $56,788
$8,85710th
$18,92625th
$34,136Median
$51,03275th
$66,78090th
$56,788This org · 82nd
p10$8,857
p25$18,926
p50$34,136
p75$51,032
p90$66,780
$56,788

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 IN 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
Bird Ally X CA$294,077 Director $10,000 $8,188 2023
Tried By Fire Inc NC$292,938 Executive Director $21,735 $21,296 2023
Mesabi Humane Society MN$292,449 Executive Director $24,700 $22,479 2024
Kitkat Playroom Inc NJ$291,928 Executive Director $11,000 $9,046 2024
Kitty Angel Rescue Inc GA$291,735 Director $55,000 $52,441 2023
Best Friends Animal Rescue AK$297,024 President Founder $4,500 $4,080 2023
Second Chance Ranch WA$291,056 President $8,585 $7,080 2024
Bark About It Rescue PA$297,464 President $22,700 $20,850 2024
Almost Home Animal Rescue & Adoption Inc NY$297,472 Shelter Manager/director $28,155 $23,433 2024
Lamancha PA$297,632 Director $60,000 $55,111 2024
Josh And His Critters CA$298,046 President $70,000 $57,318 2023
Paws With Possibilities Pet Rescue MO$298,281 President $17,654 $17,223 2024
Showing Animals Respect & Kindness Inc IL$298,523 Vp And Secretary $80,000 $74,580 2023
Gsd Rescue Indy Inc IN$299,479 President $11,450 $11,122 2024
Laramie Peak Humane Society WY$288,502 Executive Director $52,539 $50,483 2025
East Coast Canine Rescue Inc CT$288,106 President $18,000 $16,004 2023
Crossroads Animal Shelter MN$300,241 Director Of Operations $52,550 $47,826 2024
Puget Sound Goat Rescue And Adoption WA$300,712 Executive Director $45,554 $37,565 2024
Woof Gang Rescue Inc WI$287,325 Exec Dir/pre $35,000 $33,667 2024
Langlade County Humane Society Inc WI$301,068 Treasurer $1,366 $1,281 2025
Spay Montana MT$301,153 Executive Director $50,000 $51,109 2023
Twin Cities Pet Rescue MN$286,893 Executive Director $32,000 $29,124 2024
Vermont Companion Animal Neutering Inc VT$286,892 President $70,000 $66,812 2023
4 Paws On Deck Inc CT$286,699 President $52,258 $46,463 2023
Wellington Humane Society Inc KS$301,538 Operations D $48,600 $48,360 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default82nd
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted81st

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 (Nancy Cox) 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 398 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,788 is reasonable (approximately the 82nd 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.