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PeerBasis
Compensation Comparability Determination

Resale To The Rescue Inc

Executive Director / CEO

EIN 811413530
IN · NTEE D12
FY ending 2023-12-31
June 13, 2026

This analysis benchmarks the total compensation of Janice E Caudell, Executive Director / CEO ($16,408) against every comparable organization that fit the selection criteria — 630 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Janice E Caudell — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

630 organizations qualified on sector, size, and geography 630 within the band form the benchmarked peer set.

Distribution of comparable compensation

$120 total compensation of comparable organizations → $320,827 $16,408
$11,66610th
$26,04725th
$45,179Median
$62,55675th
$80,76290th
$16,408This org · 16th
p10$11,666
p25$26,047
p50$45,179
p75$62,556
p90$80,762
$16,408

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 IN 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
Cozy Cat Cottage Adoption Center OH$486,692 Executive Di $51,950 $52,176 2023
Primates Peru CA$485,879 Executive Director $128,154 $101,925 2024
New England Equine Rescue - North Inc MA$487,105 President $52,091 $43,115 2024
Alive Rescue Nfp IL$487,183 President $63,846 $59,521 2023
Apex Protection Project CA$487,387 Corrsp Sec $63,237 $51,780 2023
Minnesota-wisconsin Chapter Foundation MN$484,981 Executive Director $60,000 $56,220 2023
Martha's Vineyard Shellfish Group Inc MA$484,958 Director $91,367 $77,856 2023
Animal Helpers Retail Resale Store SC$487,989 Store Manage $67,000 $66,281 2023
Sanaga-yong Chimpanzee Rescue OR$488,181 Exec Director/pres. $73,958 $63,260 2024
The Ferndale Cat Shelter MI$484,446 Executive Di $48,836 $46,428 2024
Marion County Humane Society WV$484,308 Shelter Director $38,547 $37,451 2025
Blue Ocean Society For NH$484,162 Executive Director $78,096 $66,418 2024
Lukuru Wildlife Research Foundation OH$483,545 President $60,000 $58,533 2024
Mustang Heritage Foundation TN$483,027 Interim Executive Director $88,747 $85,921 2024
Humane Society Of North Central Iow IA$489,931 Director $30,845 $31,107 2024
Foster Army Animal Rescue CA$490,035 Director $30,820 $24,512 2024
Columbus Dog Connection Inc OH$490,686 Executive Di $50,416 $49,183 2024
Rubys Rescue & Retreat Nfp IL$490,727 President $67,400 $61,031 2024
Horses And Humans OH$481,640 Executive Di $87,500 $85,360 2024
Sequoia Humane Society CA$491,278 Executive Director $34,484 $27,427 2024
The Aska's Animals Foundation Inc ID$491,587 President $12,000 $11,758 2024
Progressive Animal Welfare Society OH$481,137 Op. Man. Non $28,288 $27,596 2024
Center For Animal Research & TX$491,943 Exec. Dir. $36,435 $33,570 2024
Humane Society-spca Of Nelson VA$492,402 President $4,497 $4,117 2023
Red Door Animal Shelter IL$492,442 President $25,250 $23,539 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default16th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted13th

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 (Janice E Caudell) 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 13, 2026, comparing compensation against 630 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,408 is reasonable (approximately the 16th 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 13, 2026.