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PeerBasis
Compensation Comparability Determination

Union County Humane Society

Executive Director / CEO

EIN 621640384
TN · NTEE D200
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tammy Rouse, Executive Director / CEO ($55,937) against every comparable organization that fit the selection criteria — 308 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tammy Rouse — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

308 organizations qualified on sector, size, and geography 308 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,285 total compensation of comparable organizations → $534,109 $55,937
$7,75410th
$16,73525th
$30,476Median
$48,21975th
$62,06390th
$55,937This org · 84th
p10$7,754
p25$16,735
p50$30,476
p75$48,219
p90$62,063
$55,937

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 TN 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
Greater New Haven Cat Project Inc CT$228,181 President $30,620 $27,313 2023
Paradise Parrot Rescue Inc AZ$228,529 Ceo $60,000 $53,322 2024
Cavalier Rescue Of Alabama Inc AL$227,631 Presidentco Founder $24,000 $24,667 2023
Etosha Rescue & Adoption Center TX$228,766 Director/president $4,000 $3,697 2024
New Hope Humane Society WY$227,135 Director/sec $41,642 $42,422 2023
Underdog Heroes Inc CA$229,357 Ceo $30,687 $24,486 2024
Canyon Lake Animal Shelter Society TX$226,982 Shelter Manager $35,350 $31,834 2025
Longview Paws TX$229,420 Executive Di $54,808 $50,662 2024
Lazy B Equine Rescue And Sanctuary UT$226,726 Director $17,192 $16,740 2023
Gem City Kitties OH$230,027 Executive Director $13,411 $13,513 2023
Nassau County Spca Inc NY$226,226 Executive Director $73,345 $61,243 2024
Whiskers Rescue Inc NJ$230,298 President $39,000 $31,347 2025
North American 3rs Collaborative Inc CO$225,826 Executive Director $120,350 $106,637 2024
Caring About The Strays Cats Inc NY$230,538 President/secretary $24,750 $20,666 2024
Active K9 Rescue Foundation UT$225,732 Director/secretary $11,203 $10,596 2024
Protect 4 Paws Co KY$230,654 Shelter Director $17,628 $17,500 2024
Gimme Shelter Animal Rescue Inc NY$225,632 Executive Dir. $70,000 $58,450 2024
South West Florida Horse Rescue Inc FL$231,421 Director $13,475 $12,043 2023
Eden Animal Haven MO$231,536 Shelter Dir. $40,808 $39,939 2024
The Pet Adoption Center Of O C CA$224,822 President $79,500 $65,309 2023
Delmar Farm Es Inc FL$231,557 President/executive Director $88,300 $78,915 2023
Fulton County Humane Society OH$224,188 Director $20,900 $20,455 2024
Passion 4 Paws Company VT$224,124 President $40,800 $37,947 2024
Cheshire Abbey MS$232,269 Exect Director $72,000 $74,100 2024
Friends Of Ncvma Foundation Inc NC$232,527 Secretary/treasurer $1,970 $1,880 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default84th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted83rd

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 (Tammy Rouse) 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 308 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,937 is reasonable (approximately the 84th 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.