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PeerBasis
Compensation Comparability Determination

Meals On Wheels For Helena West Helena Dogs

Executive Director / CEO

EIN 461052604
AR · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leslie Galloway, Executive Director / CEO ($18,000) against every comparable organization that fit the selection criteria — 241 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

241 organizations qualified on sector, size, and geography 241 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,297 total compensation of comparable organizations → $499,464 $18,000
$6,25110th
$14,13925th
$25,808Median
$41,84375th
$57,85490th
$18,000This org · 33rd
p10$6,251
p25$14,139
p50$25,808
p75$41,843
p90$57,854
$18,000

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 AR 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
Kentucky Horse Council Inc KY$188,605 Executive Director $66,519 $61,755 2024
Pitiful Paws Rescue Inc WV$187,257 Executive Director $4,675 $4,374 2024
Lucky Day Animal Rescue Of Colorado CO$189,244 President $60,000 $49,715 2024
Grayhound Angels Rescue & NJ$190,070 Director $20,800 $16,522 2023
Pawsibilities Animal Rescue PA$186,093 Director $14,700 $12,667 2024
Brighter Days Dog Rescue CO$190,413 Director $76,498 $63,385 2024
Southern Paws Inc NJ$190,639 Executive Director $12,000 $9,258 2024
Home For Friendless Animals Inc IN$184,986 President $20,964 $19,104 2024
Angels Helping Animals Worldwide Inc MA$191,679 President $35,850 $27,837 2024
Karma Cat & Zen Dog Rescue Society NJ$192,364 Executive Director $17,800 $14,139 2023
Stay-a-while Cat Shelter Inc OH$183,198 Director $26,124 $23,293 2025
Small Dog Rescue Of New England Inc RI$182,061 Executive Di $6,750 $5,593 2024
For Hanks Sake KY$194,714 President $8,000 $7,646 2023
Faithful Friends Pet Rescue And Rehoming FL$181,527 Executive Director $41,471 $33,665 2024
Catalyst Council Inc MD$195,070 Executive Director $182,842 $152,075 2023
Glory Bound Rescue Ranch IL$195,165 President $12,403 $10,537 2024
Hastings Animal Shelter Association Inc NE$180,601 Shelter Manager $29,455 $27,376 2024
Give Me Shelter Cat Rescue CA$195,795 Executive Director $36,000 $26,862 2024
Animal Refuge Center Inc KY$180,232 President $8,830 $8,198 2024
Hope Lives Here TX$196,111 President $43,219 $37,358 2024
Jans Rails To Trails Rescue Sanctuary CA$179,982 Board Member $24,565 $18,329 2024
Second Chance Animal Refuge Society KS$178,970 President $18,000 $16,804 2024
Kingman County Humane Society KS$178,866 Shelter Manager/director $26,084 $24,351 2024
Northern Colorado Friends Of Ferals CO$197,819 President $26,500 $21,958 2024
Mastiffs To Mutts PA$178,237 V.p./foster Mgr $9,400 $8,100 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default33rd
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted32nd

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 Galloway) 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 241 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,000 is reasonable (approximately the 33rd 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.