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PeerBasis
Compensation Comparability Determination

Lucks Rescue Inc

Executive Director / CEO

EIN 991656091
GA · NTEE D99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Audray Luck, Executive Director / CEO ($10,385) 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 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Audray Luck — reported title “President”, a direct title match to the Executive Director / CEO 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

$2,786 total compensation of comparable organizations → $102,917 $10,385
$12,73710th
$18,74725th
$31,730Median
$72,21275th
$82,45690th
$10,385This org · 7th
p10$12,737
p25$18,747
p50$31,730
p75$72,212
p90$82,456
$10,385

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 GA 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
Tailored Rides Equine Assisted Therapy Inc TX$327,165 Executive Director $18,950 $19,410 2023
Wagging Tails Rescue NV$324,734 Executive Di $72,230 $72,007 2024
Paws & Pals MO$329,954 Ceo $50,000 $54,225 2023
Hec Hooves Of Joy Inc WI$333,687 Treasurer $78,000 $83,409 2023
Animalluvr's Dream Rescue Inc FL$313,312 President $30,000 $30,040 2022
Norcal Bully Breed Rescue CA$309,542 President $103,670 $91,661 2023
Carson City Cares Inc NV$344,255 President $15,400 $15,806 2023
Connecticut For Animals Education Fund CT$300,593 Ceo $78,098 $72,826 2024
Petmatchmaker Rescue South TN$291,760 Director $19,210 $20,082 2024
Valley Animal Haven & Adoption Center CA$289,619 Mgr Kennel Opts $34,837 $30,801 2023
Michigan Doodle Rescue Connect MI$287,327 President $11,100 $11,731 2023
Fifty Shades Of Furr Inc MD$285,695 President $35,125 $32,659 2024
Ruth Steinert Memorial Spca PA$367,298 Shelter Mana $42,687 $42,337 2024
Cats Of San Bernardino CA$376,854 Vice President $86,565 $79,675 2022
Elder Pet Care CO$382,149 President $2,921 $2,786 2024
Palomacy Pigeon And Dove Adoptions CA$264,011 Executive Director $64,480 $55,375 2024
Vegan Hacktivists Inc MD$256,459 Treasurer/consultant $17,505 $16,757 2023
Mary Ann Morris Animal Society SC$255,671 President $58,615 $59,248 2025
Pawfect Life Rescue Inc MA$252,378 Vice Preside $33,114 $29,594 2024
4e Kennels Healing Hearts Inc NV$408,217 President $71,500 $73,384 2023
Hickory Nut Gap Farm Education Project Inc NC$240,127 Executive Director $15,000 $15,870 2023
The Bunny Museum CA$223,633 President $9,600 $8,244 2024
Humane Society Of Eastern Oregon OR$223,612 Executive Di $60,000 $55,415 2024
Nevada Wildlife Federation NV$221,756 Executive Dir. $84,480 $82,047 2025
Tails For Life Inc WI$457,673 Director $12,678 $13,168 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted7th

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 (Audray Luck) 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 $10,385 is reasonable (approximately the 7th 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.