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PeerBasis
Compensation Comparability Determination

Glacial Lakes Humane Society And Shelter

Executive Director / CEO

EIN 460343062
SD · NTEE D200
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carolina Resende De Freita Ribeiro, Executive Director / CEO ($50,962) against every comparable organization that fit the selection criteria — 299 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

Benchmarked executive: Carolina Resende De Freita Ribeiro — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

299 organizations qualified on sector, size, and geography 299 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,224 total compensation of comparable organizations → $508,703 $50,962
$7,45710th
$15,89925th
$28,352Median
$45,81975th
$59,04890th
$50,962This org · 81st
p10$7,457
p25$15,899
p50$28,352
p75$45,819
p90$59,048
$50,962

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 SD 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
Epic Outreach Inc FL$222,482 Director $44,400 $36,709 2024
Richardson Rescue SC$223,100 Director/president $19,500 $18,433 2023
Catskill Animal Rescue Inc NY$223,313 Director $11,700 $9,580 2023
Passion 4 Paws Company VT$224,124 President $40,800 $36,142 2024
Emmet County Animal Shelter Inc IA$220,878 Kennel Manager $19,385 $19,232 2023
Fulton County Humane Society OH$224,188 Director $20,900 $19,482 2024
Jp Farm Animal Sanctuary Inc CT$220,694 Vice President $38,290 $32,530 2023
The Pet Adoption Center Of O C CA$224,822 President $79,500 $62,202 2023
Sea Biscuit Wildlife Shelter Inc NC$220,169 Executive Director $12,000 $10,631 2025
Beagle Rescue Inc CA$219,695 Secretary/treasurer $43,700 $34,192 2023
Coastal Pet Rescue Inc GA$219,522 Executive Dir. $25,961 $23,652 2023
Gimme Shelter Animal Rescue Inc NY$225,632 Executive Dir. $70,000 $55,670 2024
Active K9 Rescue Foundation UT$225,732 Director/secretary $11,203 $10,092 2024
North American 3rs Collaborative Inc CO$225,826 Executive Director $120,350 $101,564 2024
Nassau County Spca Inc NY$226,226 Executive Director $73,345 $58,330 2024
A Just World WA$218,534 Org. Strategist $58,224 $45,879 2024
Lazy B Equine Rescue And Sanctuary UT$226,726 Director $17,192 $15,943 2023
Canyon Lake Animal Shelter Society TX$226,982 Shelter Manager $35,350 $30,319 2025
New Hope Humane Society WY$227,135 Director/sec $41,642 $40,404 2023
Northern New Mexico Street Homeless NM$217,766 Executive Di $58,920 $57,421 2023
Cavalier Rescue Of Alabama Inc AL$227,631 Presidentco Founder $24,000 $23,493 2023
Greater New Haven Cat Project Inc CT$228,181 President $30,620 $26,014 2023
Union County Humane Society TN$228,181 Executive Director $55,937 $53,276 2023
Southern Hope Animal Rescue & Education NC$216,858 President $16,800 $15,278 2024
Paradise Parrot Rescue Inc AZ$228,529 Ceo $60,000 $50,785 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default81st
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted81st

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 (Carolina Resende De Freita Ribeiro) 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 299 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,962 is reasonable (approximately the 81st 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.