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PeerBasis
Compensation Comparability Determination

Illinois Valley Animal Rescue

Executive Director / CEO

EIN 364301632
IL · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christine Ellberg, Executive Director / CEO ($15,640) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$721 total compensation of comparable organizations → $109,992 $15,640
$23,47810th
$27,61225th
$48,000Median
$66,56675th
$80,46190th
$15,640This org · 4th
p10$23,478
p25$27,612
p50$48,000
p75$66,566
p90$80,461
$15,640

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 IL 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
Roscoe Animal Retreat IL$412,847 Secretary $23,107 $23,790 2023
Determined To Rise Animal Foundation IL$410,735 Executive Director $18,000 $18,532 2023
Trio Animal Foundation IL$419,671 President/di $103,600 $103,600 2024
Touched By An Animal IL$437,442 Executive Director $72,853 $72,853 2024
Pet Central Helps IL$452,430 President $53,000 $61,351 2021
Paws And Claws Rescue Inc IL$375,174 Cat Care Manager $45,000 $46,329 2023
Bright Promises Foundation IL$461,402 Executive Director $109,992 $109,992 2024
Macoupin County Adopt A Pet IL$472,529 Vp & Executive Director $23,400 $23,400 2024
Assisi Animal Foundation IL$351,325 Executive Dir. $30,000 $29,227 2025
Alive Rescue Nfp IL$487,183 President $63,846 $65,732 2023
Rubys Rescue & Retreat Nfp IL$490,727 President $67,400 $67,400 2024
Red Door Animal Shelter IL$492,442 President $25,250 $25,996 2023
Hooved Animal Rescue & Protection Society IL$331,630 President $63,635 $65,515 2023
Kamins Farm Sanctuary IL$319,817 Executive Di $58,000 $58,000 2024
Humane Society Of Southern Illinoisspca Inc IL$314,265 Shelter Manager $23,970 $23,970 2024
On Angels Wings Inc IL$520,078 Executive Director $58,520 $58,520 2024
Alliance For Humane Action (Aha) IL$302,982 President $40,560 $41,758 2023
Chicago French Bulldog Rescue Inc Nfp IL$302,658 Director/president $30,000 $30,886 2023
Showing Animals Respect & Kindness Inc IL$298,523 Vp And Secretary $80,000 $82,363 2023
Fetching Tails Foundation IL$283,442 Secretary $48,000 $48,000 2024
Finding Forever Animal Rescue IL$280,462 President $70,640 $68,819 2025
Tiny N Tall Rescue Inc IL$604,040 Director $30,769 $31,678 2023
International Association For Animal IL$604,923 President $700 $721 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted4th

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 (Christine Ellberg) 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 23 similarly situated organizations (Same NTEE sector (D20) + IL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,640 is reasonable (approximately the 4th 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.