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PeerBasis
Compensation Comparability Determination

Hec Hooves Of Joy Inc

Executive Director / CEO

EIN 831303738
WI · NTEE D99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Russell Ratkowski, Executive Director / CEO ($78,000) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Russell Ratkowski — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,605 total compensation of comparable organizations → $96,242 $78,000
$10,59210th
$15,46325th
$28,448Median
$52,71875th
$70,39090th
$78,000This org · 93rd
p10$10,592
p25$15,463
p50$28,448
p75$52,718
p90$70,390
$78,000

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 WI 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
Paws & Pals MO$329,954 Ceo $50,000 $50,708 2023
Tailored Rides Equine Assisted Therapy Inc TX$327,165 Executive Director $18,950 $18,151 2023
Lucks Rescue Inc GA$326,475 President $10,385 $9,711 2024
Wagging Tails Rescue NV$324,734 Executive Di $72,230 $67,337 2024
Carson City Cares Inc NV$344,255 President $15,400 $14,781 2023
Animalluvr's Dream Rescue Inc FL$313,312 President $30,000 $28,092 2022
Norcal Bully Breed Rescue CA$309,542 President $103,670 $85,716 2023
Connecticut For Animals Education Fund CT$300,593 Ceo $78,098 $68,103 2024
Ruth Steinert Memorial Spca PA$367,298 Shelter Mana $42,687 $39,591 2024
Petmatchmaker Rescue South TN$291,760 Director $19,210 $18,780 2024
Cats Of San Bernardino CA$376,854 Vice President $86,565 $74,508 2022
Valley Animal Haven & Adoption Center CA$289,619 Mgr Kennel Opts $34,837 $28,804 2023
Michigan Doodle Rescue Connect MI$287,327 President $11,100 $10,970 2023
Fifty Shades Of Furr Inc MD$285,695 President $35,125 $30,541 2024
Elder Pet Care CO$382,149 President $2,921 $2,605 2024
Palomacy Pigeon And Dove Adoptions CA$264,011 Executive Director $64,480 $51,784 2024
4e Kennels Healing Hearts Inc NV$408,217 President $71,500 $68,625 2023
Vegan Hacktivists Inc MD$256,459 Treasurer/consultant $17,505 $15,670 2023
Mary Ann Morris Animal Society SC$255,671 President $58,615 $55,406 2025
Pawfect Life Rescue Inc MA$252,378 Vice Preside $33,114 $27,675 2024
Hickory Nut Gap Farm Education Project Inc NC$240,127 Executive Director $15,000 $14,841 2023
The Bunny Museum CA$223,633 President $9,600 $7,710 2024
Humane Society Of Eastern Oregon OR$223,612 Executive Di $60,000 $51,822 2024
Tails For Life Inc WI$457,673 Director $12,678 $12,314 2024
Old Dominion Humane Society VA$459,875 President $28,500 $25,593 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default93rd
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted93rd

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 (Russell Ratkowski) 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 28 similarly situated organizations (Same NTEE sector (D99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,000 is reasonable (approximately the 93rd 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.