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PeerBasis
Compensation Comparability Determination

Mccook Humane Society Inc

Executive Director / CEO

EIN 363257066
NE · NTEE D200
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lorie Prestes, Executive Director / CEO ($19,400) against every comparable organization that fit the selection criteria — 410 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

410 organizations qualified on sector, size, and geography 410 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,256 total compensation of comparable organizations → $142,138 $19,400
$8,76210th
$18,40325th
$34,603Median
$52,10475th
$67,82190th
$19,400This org · 28th
p10$8,762
p25$18,403
p50$34,603
p75$52,104
p90$67,821
$19,400

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 NE 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
United Friends Of Homeless Animals Inc NY$306,784 Manager $12,707 $10,676 2023
Cats Meow WA$307,110 Executive Director $66,184 $55,092 2023
Misplaced Mutts NC$305,275 Executive Di $41,315 $38,552 2024
Dharma Voices For Animals CA$308,479 President $67,550 $52,676 2024
Silicon Valley Pet Project CA$308,572 Ceo $45,198 $35,246 2024
For The Love Of Primates OH$304,798 Executive Director $20,000 $19,130 2024
Canines With A Cause UT$309,181 Executive Di $84,984 $80,869 2023
Spay Neuter Assistance Program Of North NC$303,397 President $19,927 $18,594 2024
Hillsborough County Pet FL$303,119 Executive Director $77,308 $63,895 2025
Alliance For Humane Action (Aha) IL$302,982 President $40,560 $37,074 2023
Chicago French Bulldog Rescue Inc Nfp IL$302,658 Director/president $30,000 $27,422 2023
Russell Rescue Inc TN$310,926 President $22,998 $21,831 2024
Releash Atlanta Inc GA$311,821 Operations Manager $13,526 $12,282 2024
Wellington Humane Society Inc KS$301,538 Operations D $48,600 $47,416 2024
Spay Montana MT$301,153 Executive Director $50,000 $50,111 2023
Langlade County Humane Society Inc WI$301,068 Treasurer $1,366 $1,256 2025
Happy Tails Rescue Foundation MN$312,524 Director $51,750 $46,178 2024
A Forever-home Rescue Foundation Inc VA$312,657 President $60,000 $53,863 2023
Puget Sound Goat Rescue And Adoption WA$300,712 Executive Director $45,554 $36,832 2024
Crossroads Animal Shelter MN$300,241 Director Of Operations $52,550 $46,892 2024
Here Today Adopted Tomorrow Animal MA$313,379 Director $2,725 $2,212 2024
Sullivan County Humane Society NH$313,933 Vice President $4,628 $3,859 2024
Gsd Rescue Indy Inc IN$299,479 President $11,450 $10,905 2024
Humane Society Of Southern Illinoisspca Inc IL$314,265 Shelter Manager $23,970 $21,281 2024
Showing Animals Respect & Kindness Inc IL$298,523 Vp And Secretary $80,000 $73,124 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default28th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted27th

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 (Lorie Prestes) 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 410 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,400 is reasonable (approximately the 28th 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.