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PeerBasis
Compensation Comparability Determination

Canine Inspired Change

Executive Director / CEO

EIN 460972575
MN · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Danielle Graczyk, Executive Director / CEO ($53,000) against every comparable organization that fit the selection criteria — 17 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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12,000 total compensation of comparable organizations → $83,436 $53,000
$26,20610th
$31,08225th
$51,000Median
$60,00075th
$74,15490th
$53,000This org · 59th
p10$26,206
p25$31,082
p50$51,000
p75$60,000
p90$74,154
$53,000

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.

OrganizationStateTotal revenueTotal compSource
Spots Last Stop IncMN $398,172$83,436 990
Caring For Cats IncMN $381,234$27,682 990
Hawk Ridge Bird Observatory IncMN $449,715$69,686 990
Carver Scott County Humane SocietyMN $455,164$80,856 990
Lakes Area Humane Society IncMN $359,779$63,672 990
Camp Companion IncMN $477,029$53,669 990
Minnesota Humane SocietyMN $333,757$60,000 990
My Pit Bull Is FamilyMN $319,945$53,830 990
Happy Tails Rescue FoundationMN $312,524$50,265 990
Blue Earth Nicollet County HumaneMN $516,587$29,366 990
Crossroads Animal ShelterMN $300,241$51,042 990
Mesabi Humane SocietyMN $292,449$23,991 990
Twin Cities Pet RescueMN $286,893$31,082 990
Great River RescueMN $556,828$43,717 990
No Dog Left BehindMN $589,873$51,000 990
Humane Society Of The LakesMN $595,518$49,598 990
Healing Hearts RescueMN $609,471$12,000 990

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)59th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted59th

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 (Danielle Graczyk) 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 17 similarly situated organizations (Same NTEE sector (D20) + MN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,000 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). 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.