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PeerBasis
Compensation Comparability Determination

Humane Society Of Noble County Inc

Executive Director / CEO

EIN 351632161
IN · NTEE D200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tracie Mullins, Executive Director / CEO ($46,918) against every comparable organization that fit the selection criteria — 409 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tracie Mullins — reported title “SHELTER DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

409 organizations qualified on sector, size, and geography 409 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,179 total compensation of comparable organizations → $149,249 $46,918
$9,45110th
$22,17125th
$40,481Median
$56,91475th
$73,47690th
$46,918This org · 60th
p10$9,451
p25$22,171
p50$40,481
p75$56,914
p90$73,476
$46,918

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
Miami Animal Rescue Inc FL$386,286 President $12,000 $11,005 2023
Kitty Cottage Adoption Center Inc PA$386,385 Director $3,770 $3,565 2024
Calvert Animal Welfare League Inc MD$387,321 Director $5,400 $4,787 2024
Rory To The Rescue Inc CA$387,425 Ceo $60,751 $49,745 2024
Foxy And The Hounds CA$384,779 President $102,500 $83,930 2024
The Therapet Animal Assisted TX$388,287 Executive Dir. $69,996 $66,395 2024
No More Chasin Tails VA$388,364 President $45,708 $41,850 2024
Lucky 13 Rescue Inc MO$383,450 Executive Dir $60,000 $60,261 2024
Species Unite 23 Inc NY$389,469 President $125,000 $110,273 2023
Bobshouse 4dogs Inc WI$382,618 Executive Dir. $46,654 $47,568 2023
Dreamcatcher Ranch Horse Rescue Inc FL$382,581 President $13,789 $12,284 2024
Rescue Riders Pet Transport TN$382,226 President $2,625 $2,616 2024
Colorado Springs All Breed Rescue CO$390,375 Executive Di $28,500 $25,914 2024
Pearl's Place TX$390,772 Director $42,050 $39,887 2024
Charlie's Angels Saving Animals Inc TN$390,924 President $26,850 $26,763 2024
Caring For Cats Inc MN$381,234 Executive Director $28,500 $26,704 2024
Wee Companions CA$391,299 President $71,438 $58,495 2024
Foreverland Farm OH$380,726 Interim Board President $25,000 $25,109 2024
Crash's Landing MI$391,648 1721 Graham Ct Nw Grand Rapids, Mi 49504 $42,000 $41,108 2024
Project Animalaid CO$379,908 Executive Director $25,385 $23,764 2023
Planned Pet-hood TN$379,869 Executive Director $33,786 $33,676 2024
Free Animal Doctor Inc CA$379,157 President $24,000 $20,232 2023
Tiny Hooves Rescue Inc WI$378,500 President Until 09/12/24 $12,254 $12,136 2024
H U G S For Horses And Children MI$378,217 President $69,172 $67,703 2024
Etowah Valley Humane Society Inc GA$394,728 Executive Director $72,010 $68,659 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 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 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 default60th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted59th

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 (Tracie Mullins) 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 409 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,918 is reasonable (approximately the 60th 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.