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PeerBasis
Compensation Comparability Determination

Delta Animal Shelter

Executive Director / CEO

EIN 452725668
MI · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tonya Gartland, Executive Director / CEO ($42,570) against every comparable organization that fit the selection criteria — 411 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tonya Gartland — reported title “TRUSTEE/PART”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

411 organizations qualified on sector, size, and geography 411 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,308 total compensation of comparable organizations → $148,112 $42,570
$9,41310th
$21,34025th
$39,367Median
$56,11875th
$71,06590th
$42,570This org · 56th
p10$9,413
p25$21,340
p50$39,367
p75$56,118
p90$71,065
$42,570

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 MI 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
Omega Horse Rescue And Rehabilitation PA$371,753 Executive Director $35,100 $32,090 2025
Animal Rescue And Foster Program Inc NC$367,729 Executive Director $56,000 $56,060 2023
Remarkable Resques Inc FL$372,550 Vice President $39,000 $34,477 2024
Sugarland Ranch Inc NV$366,813 President $21,375 $20,163 2024
Social Tees Animal Rescue Foundation In NY$366,592 Executive Director $111,240 $94,593 2024
Safe Harbor Animal Sanctuary MO$373,701 Executive Dir. $19,188 $19,124 2024
East Greenwich Animal Protection League Inc RI$364,684 Executive Director $62,661 $58,212 2023
Paws And Claws Rescue Inc IL$375,174 Cat Care Manager $45,000 $42,861 2023
Chasing Daylight Animal Shelter Inc WI$375,277 Director $38,923 $38,253 2024
Brookings Regional Humane Society Inc SD$363,863 Executive Dir. $68,006 $70,629 2024
Vegas Roots Rescue NV$363,855 President $4,500 $4,245 2024
A Friend Of Jack Rescue CO$375,848 Executive Director $57,333 $51,734 2024
Cracker Box Palace Inc NY$375,977 Farm Director $23,078 $19,624 2024
Hoovers Hause All Dog Rescue MS$363,464 Key Employee $58,100 $60,893 2024
Organization For The Responsible PA$363,279 President $1,900 $1,737 2025
Bailing Out Benji IA$363,212 President $70,751 $72,900 2024
Carrie A Seaman Animal Shelter Inc MA$376,429 Treasurer $16,250 $13,387 2025
H U G S For Horses And Children MI$378,217 President $69,172 $67,187 2024
Tiny Hooves Rescue Inc WI$378,500 President Until 09/12/24 $12,254 $12,043 2024
Free Animal Doctor Inc CA$379,157 President $24,000 $20,078 2023
Happy Compromise Farm And Sanctuary NY$360,070 President $15,600 $13,657 2023
Dogs On Deployment CA$359,911 President, Ceo $59,236 $48,135 2024
Lakes Area Humane Society Inc MN$359,779 Executive Director $65,553 $60,954 2024
Planned Pet-hood TN$379,869 Executive Director $33,786 $33,420 2024
Project Animalaid CO$379,908 Executive Director $25,385 $23,583 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default56th
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted56th

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 (Tonya Gartland) 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 411 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,570 is reasonable (approximately the 56th 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.