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PeerBasis
Compensation Comparability Determination

Rocco's Heartland Rescue Inc

Executive Director / CEO

EIN 882373763
SC · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sydney E Galley, Executive Director / CEO ($7,500) against every comparable organization that fit the selection criteria — 331 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

Benchmarked executive: Sydney E Galley — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

331 organizations qualified on sector, size, and geography 331 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,332 total compensation of comparable organizations → $554,046 $7,500
$8,49510th
$18,00525th
$32,818Median
$50,64375th
$67,74690th
$7,500This org · 9th
p10$8,495
p25$18,005
p50$32,818
p75$50,643
p90$67,746
$7,500

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 SC 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
Misfits Of Oz Farm Sanctuary NM$240,982 Executive Dir. $27,691 $28,549 2024
Red Lake Rosie's Rescue Inc MN$240,921 Treasurer $15,800 $15,407 2023
Paws Of Grays Harbor WA$240,779 Executive Director $59,378 $50,958 2024
River Otter Ecology Project CA$241,321 Executive Director $97,104 $80,374 2024
Hawkins County Humane Society Inc TN$240,409 Secretary $28,880 $29,958 2023
Otra-mas Inc CA$241,780 Exe. Director $15,360 $13,089 2023
The Wright Ranch Rescue Inc FL$239,553 President $19,200 $17,289 2024
Purr Partners NC$239,549 Employee $17,737 $18,086 2023
Bad Rap CA$242,664 Ceo $100,564 $83,238 2024
Paws For Life Animal League WY$239,356 Manager $37,440 $37,439 2025
Oconto Area Humane Society & Animal Shelter Inc WI$238,590 Director $48,355 $49,836 2023
Start Over Rover NE$238,528 Program Director $55,000 $56,704 2024
For Pets Sake Rescue MS$243,686 President $3,200 $3,416 2024
Operation Spot Inc MO$238,274 Executive Dir. $41,083 $41,710 2024
Resilient Hearts Animal Sanctuary WA$238,040 Executive Director $37,430 $33,071 2023
Snap Cats CA$244,110 Executive Dir. $60,008 $51,136 2023
Paw Fund CA$244,770 Director $60,000 $49,663 2024
Chatham Animal Rescue And Education Inc NC$245,038 Executive Dir. $34,913 $35,600 2023
Little Bear Sanctuary FL$245,123 Executive Officer $33,000 $29,716 2024
Rezq Dogs MT$236,801 Shelter Director $42,715 $45,440 2023
Feral Friends Community Cat Alliance TX$245,383 President $50,000 $49,359 2023
Have-a-heart Humane Society CA$245,478 President $16,315 $13,504 2024
The Oh Foundation OH$236,513 Secretary $90,000 $91,373 2024
The Kibble Kitchen Pet Pantry Inc IN$236,512 Organizer $31,116 $31,453 2024
Speak For Animals SC$236,332 President $7,262 $7,476 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC cost of living and 2024 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 SC 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)8th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted9th

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 (Sydney E Galley) 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 331 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,500 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). 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.