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PeerBasis
Compensation Comparability Determination

Animal Shelter Of Clarendon County Inc

Executive Director / CEO

EIN 571075206
SC · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cherie Lynn B Mcdonald, Executive Director / CEO ($37,643) against every comparable organization that fit the selection criteria — 423 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cherie Lynn B Mcdonald — reported title “DIRECTOR OF SHELTER OPERATIONS”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

423 organizations qualified on sector, size, and geography 423 within the band form the benchmarked peer set.

Distribution of comparable compensation

$121 total compensation of comparable organizations → $324,307 $37,643
$11,32010th
$23,51025th
$42,307Median
$57,91375th
$75,82190th
$37,643This org · 40th
p10$11,320
p25$23,510
p50$42,307
p75$57,913
p90$75,821
$37,643

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 SC 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
Forever Loved Pet Sanctuary AZ$441,425 President/executive Director $30,000 $26,862 2024
Noahs Ark Spcahumane Society TX$441,560 Executive Dir. $12,155 $11,655 2023
Shiawassee County Humane MI$439,892 Ex Director $62,887 $60,435 2024
Grosse Pointe Animal Adoption MI$439,737 President $52,928 $52,366 2023
Happy Life Animal Rescue Inc NY$439,716 Vice Preside $45,500 $38,280 2024
Brigadoon Service Dogs WA$442,845 Executive Director $55,363 $47,512 2023
Animal Rescue Mission CA$442,945 President $87,600 $72,507 2023
Lemhi County Humane Society ID$438,767 Director $20,000 $19,809 2024
Wild Rivers Animal Rescue OR$438,495 Exc Director $55,000 $46,329 2025
The Pet Connection Incorporated KS$443,913 President $12,000 $12,070 2024
Cove Animal Rescue Corporation NY$444,436 Executive Director $26,612 $22,390 2024
Touched By An Animal IL$437,442 Executive Director $72,853 $66,685 2024
Barrio Dogs Inc TX$445,165 President $64,668 $60,228 2024
Humane Society Of Moultrie And GA$445,336 Director Of $41,916 $39,239 2024
Project 2 Heal NC$436,205 Executive Dir. $50,000 $48,102 2024
Adoption First Animal Rescue NC$435,564 Vice President $19,500 $18,760 2024
Handover Rover AZ$446,799 Director $51,877 $46,452 2024
Humane Society Of Sandusky County OH$435,115 Manager $49,619 $48,930 2024
Peace 4 Animals TX$447,109 President & $150,000 $139,701 2024
Heartland Humane Society Inc SD$434,606 Executive Di $69,158 $71,063 2024
Strength Of Shadow Dog Rescue Inc CA$447,518 Ceo $10,803 $8,685 2024
Ric Obarrys Dolphin Project FL$447,609 President $60,300 $54,299 2023
Bella Vista Animal Shelter Inc AR$434,379 Executive Director $40,804 $42,703 2024
Green County Humane Society WI$434,304 Executive Director $29,687 $29,719 2023
Pets For Patriots Inc NY$434,165 Founder & Chief Executive $134,382 $113,059 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default40th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted40th

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 (Cherie Lynn B Mcdonald) 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 423 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,643 is reasonable (approximately the 40th 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.