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PeerBasis
Compensation Comparability Determination

Small Dog Rescue Of New England Inc

Executive Director / CEO

EIN 823738967
RI · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Kurczy, Executive Director / CEO ($6,750) against every comparable organization that fit the selection criteria — 228 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

228 organizations qualified on sector, size, and geography 228 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,565 total compensation of comparable organizations → $602,793 $6,750
$7,96710th
$17,96325th
$31,117Median
$49,70375th
$69,32890th
$6,750This org · 9th
p10$7,967
p25$17,963
p50$31,117
p75$49,703
p90$69,328
$6,750

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

OrganizationStateTotal revenueTotal compSource
Faithful Friends Pet Rescue And RehomingFL $181,527$40,630 990
Stay-a-while Cat Shelter IncOH $183,198$28,113 990
Hastings Animal Shelter Association IncNE $180,601$33,039 990
Animal Refuge Center IncKY $180,232$9,894 990
Jans Rails To Trails Rescue SanctuaryCA $179,982$22,122 990
Home For Friendless Animals IncIN $184,986$34,912 990
Second Chance Animal Refuge SocietyKS $178,970$20,280 990
Kingman County Humane SocietyKS $178,866$29,388 990
Mastiffs To MuttsPA $178,237$9,776 990
Pawsibilities Animal RescuePA $186,093$15,288 990
Pitiful Paws Rescue IncWV $187,257$5,279 990
Meals On Wheels For Helena West Helena DogsAR $188,149$21,724 990
Institute For Animal HappinessNY $175,867$2,921 990
Kentucky Horse Council IncKY $188,605$74,531 990
Canine ClassmatesTX $175,054$72,850 990
Lucky Day Animal Rescue Of ColoradoCO $189,244$60,000 990
Mostly Mutts IncPA $174,650$43,680 990
Grayhound Angels Rescue &NJ $190,070$19,939 990
Utah Animal Adoption CenterUT $173,845$35,952 990
Brighter Days Dog RescueCO $190,413$76,498 990
Southern Paws IncNJ $190,639$11,174 990
Maumee Valley Save A PetOH $173,463$24,791 990
Illinois Horse Rescue Of WillIL $173,383$28,268 990
Animal Rez-q IncAZ $172,881$4,776 990
Angels Helping Animals Worldwide IncMA $191,679$33,597 990

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 RI 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted8th

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 (Mary Kurczy) 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 228 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,750 is reasonable (approximately the 9th 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.