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PeerBasis
Compensation Comparability Determination

Carson City Cares Inc

Executive Director / CEO

EIN 463185779
NV · NTEE D99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Linda Buchanan, Executive Director / CEO ($15,400) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,714 total compensation of comparable organizations → $100,274 $15,400
$13,44610th
$21,34225th
$37,215Median
$70,75775th
$84,73090th
$15,400This org · 12th
p10$13,446
p25$21,342
p50$37,215
p75$70,757
p90$84,730
$15,400

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 NV cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Hec Hooves Of Joy IncWI $333,687$81,267 990
Paws & PalsMO $329,954$52,832 990
Tailored Rides Equine Assisted Therapy IncTX $327,165$18,911 990
Lucks Rescue IncGA $326,475$10,118 990
Wagging Tails RescueNV $324,734$70,158 990
Ruth Steinert Memorial SpcaPA $367,298$41,249 990
Animalluvr's Dream Rescue IncFL $313,312$29,269 990
Cats Of San BernardinoCA $376,854$77,629 990
Norcal Bully Breed RescueCA $309,542$89,307 990
Elder Pet CareCO $382,149$2,714 990
Connecticut For Animals Education FundCT $300,593$70,956 990
Petmatchmaker Rescue SouthTN $291,760$19,567 990
Valley Animal Haven & Adoption CenterCA $289,619$30,011 990
Michigan Doodle Rescue ConnectMI $287,327$11,430 990
Fifty Shades Of Furr IncMD $285,695$31,821 990
4e Kennels Healing Hearts IncNV $408,217$71,500 990
Palomacy Pigeon And Dove AdoptionsCA $264,011$53,953 990
Vegan Hacktivists IncMD $256,459$16,327 990
Mary Ann Morris Animal SocietySC $255,671$57,727 990
Pawfect Life Rescue IncMA $252,378$28,835 990
Hickory Nut Gap Farm Education Project IncNC $240,127$15,462 990
Tails For Life IncWI $457,673$88,192 990
Old Dominion Humane SocietyVA $459,875$26,665 990
Archives Of Falconry IncID $462,335$100,274 990
Save A Life Pet Rescue IncFL $478,316$33,181 990

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 NV 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 default12th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted12th

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 (Linda Buchanan) 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 26 similarly situated organizations (Same NTEE sector (D99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,400 is reasonable (approximately the 12th 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.