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PeerBasis
Compensation Comparability Determination

Wadena County Humane Society

Executive Director / CEO

EIN 411878213
MN · NTEE O20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Julie Lovin, Executive Director / CEO ($65,000) against every comparable organization that fit the selection criteria — 101 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

101 organizations qualified on sector, size, and geography 101 within the band form the benchmarked peer set.

Distribution of comparable compensation

$890 total compensation of comparable organizations → $175,032 $65,000
$20,84510th
$38,65125th
$58,682Median
$76,09675th
$95,76590th
$65,000This org · 59th
p10$20,845
p25$38,651
p50$58,682
p75$76,096
p90$95,765
$65,000

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 MN 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
Shemilah Outreach Center IL$414,000 Executive Director $74,000 $73,626 2023
Sisters Of Watts CA$411,975 Ceo $27,200 $23,088 2024
Southwest Indiana Powerhouse Inc IN$418,746 Executive Di $96,000 $99,516 2024
The Healing Word Counseling Center TN$418,766 Administrator/counselor $27,000 $27,898 2024
The Well Community Youth Center Of Waco TX$408,237 Director $42,262 $41,557 2024
Yachats Youth & Family OR$422,414 Executive Di $67,129 $61,280 2024
Meridian Police Activities League ID$404,927 Executive Director $45,833 $47,927 2024
Davis Forest School CA$425,661 Director $48,872 $41,484 2024
Westminster At Wade Inc WV$425,679 Director $33,840 $36,017 2024
North Jefferson Junior Baseball Assoc CO$426,498 Scheduler $12,915 $12,533 2023
Neighborhood House Community Center WI$427,308 Executive Di $55,521 $58,682 2023
Jacob's Ladder Inc VA$427,326 Executive Director $78,074 $74,102 2024
Harmony Project Tulsa OK$399,525 Executive Dir. $116,192 $125,767 2024
Enid Spca OK$430,887 Executive Di $22,880 $24,766 2024
Girl Talk Incorporated IN$396,331 Executive Di $91,200 $94,540 2024
Fore La Kids Inc CA$438,407 Founder $18,750 $15,915 2024
Time 2 Win Community Organization FL$390,082 President $49,200 $45,433 2024
East Of The River Boys And Girls Steelband Inc DC$389,965 Executive Director $68,498 $59,087 2024
Carmel Youth Center Inc CA$441,773 Executive Dir $87,432 $74,214 2024
Kirbys Children Services TX$386,744 Executive Dire $163,000 $165,012 2023
North End Youth Center Inc IL$443,510 President $99,213 $95,880 2024
Summer Program For Youth PA$386,113 Executive Di $47,326 $46,392 2024
Focus Ministries CO$384,261 Board Member $68,175 $64,260 2024
Positive Attitude Youth Center Inc NC$446,069 Executive Di $70,000 $71,099 2024
Choices Inc MA$448,576 President $46,164 $41,983 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default59th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted58th

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 (Julie Lovin) 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 101 similarly situated organizations (Same NTEE sector (O20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 59th 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.