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PeerBasis
Compensation Comparability Determination

Marion County Humane Society

Executive Director / CEO

EIN 421284651
IA · NTEE D200
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leslie Vanderlinden, Executive Director / CEO ($25,636) against every comparable organization that fit the selection criteria — 427 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

427 organizations qualified on sector, size, and geography 427 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,270 total compensation of comparable organizations → $143,745 $25,636
$8,94210th
$19,53425th
$37,125Median
$53,83575th
$70,91390th
$25,636This org · 34th
p10$8,942
p25$19,534
p50$37,125
p75$53,835
p90$70,913
$25,636

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 IA 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
Animal Friends Connection Humane CA$344,128 Director $51,224 $40,397 2024
Homeless To Home Cat Sanctuary OH$343,305 President $22,932 $22,837 2023
Oswego County Humane Society Inc NY$342,786 Executive Di $50,865 $41,978 2024
Crooked Tail Cat Rescue NC$342,013 President $47,966 $45,264 2024
Cane Rosso Rescue TX$347,548 Kennel Technician $60,000 $54,815 2024
Humane Society Of Lake County Inc FL$347,950 Executive Dir. $50,390 $43,233 2024
Humane Action Pittsburgh PA$348,539 Exec. Dir. & $52,000 $48,759 2023
Fosters & Paws CA$348,916 Pres/exec Di $60,000 $47,318 2024
Standardbred Transition Alliance OH$349,045 Administrator $83,454 $83,111 2023
Homeless Pets Foundation Inc GA$349,283 President & Ceo $2,000 $1,837 2024
Helotes Humane Society TX$349,522 Executive Director $10,000 $9,136 2024
Turkeys For Tomorrow AL$349,674 Chief Operat $12,500 $12,697 2023
Wonder Dog Rescue NY$350,452 Director $90,000 $74,275 2024
Oregon Pet Project OR$350,457 Executive Director $43,076 $36,534 2024
Buckeye Bulldog Rescue OH$350,497 Board President $82,450 $82,111 2023
Nalas New Life Rescue Inc FL$350,560 Executive Dir. $33,600 $29,679 2023
Committed Alliance To Strays Inc OR$338,821 Executive Director $39,520 $34,508 2023
Westfield Homeless Cat Project MA$350,652 President $52,000 $42,677 2024
Down The Stretch Ranch WA$338,727 Executive Director $72,573 $61,095 2023
Second Chance Farm TX$338,118 President $36,000 $32,889 2024
Assisi Animal Foundation IL$351,325 Executive Dir. $30,000 $26,242 2025
Second Chance Sheridan Cat Rescue WY$351,477 Director $23,846 $24,009 2023
Free Flight CA$337,862 Executive Dir. $25,184 $19,861 2024
Prattvilleautauga Humane Shelter AL$337,825 Executive Director $27,663 $27,294 2024
Ayres Memorial Animal Shelter Inc NY$337,638 Treasurer $2,400 $2,039 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default34th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted34th

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 (Leslie Vanderlinden) 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 427 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,636 is reasonable (approximately the 34th 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.