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PeerBasis
Compensation Comparability Determination

Kentucky Lab Rescue Inc

Executive Director / CEO

EIN 611399239
KY · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle May Campbell, Executive Director / CEO ($5,400) against every comparable organization that fit the selection criteria — 112 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michelle May Campbell — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

112 organizations qualified on sector, size, and geography 112 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,357 total compensation of comparable organizations → $522,561 $5,400
$5,02110th
$9,65025th
$24,366Median
$34,52275th
$52,00490th
$5,400This org · 11th
p10$5,021
p25$9,650
p50$24,366
p75$34,522
p90$52,004
$5,400

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 KY 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
Medina Raptor Center OH$136,782 Exec Directo $35,513 $34,006 2024
Alley Animals Inc MD$136,481 President $17,225 $15,603 2022
Rowena Wildlife Clinic OR$136,292 President/secretary $6,260 $5,411 2023
Creative Acres Inc CO$138,016 President $3,800 $3,294 2024
Borderland Humane Society MN$138,141 Facility Man $7,353 $6,569 2024
Owl Moon Raptor Center Inc MD$138,761 Officer $33,600 $28,400 2024
Last Chance For Arkansas Animals AR$138,931 Executive Director $3,400 $3,557 2023
Crawford County Humane Society IL$134,467 President $30,380 $27,002 2024
Because Animals Matter UT$134,071 Adoption Man $27,301 $26,008 2023
Therapy Dogs Of Santa Barbara Inc CA$133,863 $39,897 $31,146 2024
Humane Society Of Moab Valley UT$133,487 Executive Di $58,044 $53,708 2024
Divine Canines TX$133,127 Executive Director $62,877 $56,863 2024
Animal Victory Disaster & Abuse Fund NC$132,488 Executive Director $9,280 $8,669 2024
Finding Shelter Inc PA$141,215 President $17,680 $16,411 2023
Southport Oak Island Animal Rescue NC$141,617 Manager $33,943 $32,644 2023
Animal Rescue Front Inc MA$131,104 Executive Director $58,600 $49,014 2023
Ark Incorporated AL$143,433 Executive Director $6,202 $6,236 2023
The Centralia Humane Society IL$129,532 Secretary $26,071 $22,575 2025
Hibbing Animal Shelter Aka Precious Paws Humane Society MN$128,881 Shelter Manager $18,120 $16,187 2024
Haines Animal Rescue Kennel AK$145,281 Executive Director $44,710 $39,786 2023
Dawgs Fight Back Inc NH$126,901 President / Treasurer / Se $19,000 $15,861 2024
Horses' Honor CA$126,431 President $4,500 $3,513 2024
Wolf Paws Inc TN$147,379 President / Director $45,000 $44,027 2023
Delaware Society For The Prevention Of DE$125,496 Executive Director $10,422 $9,226 2024
Rescue Every Dog WA$124,668 Executive Director $34,560 $27,973 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted11th

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 (Michelle May Campbell) 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 112 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,400 is reasonable (approximately the 11th 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.