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PeerBasis
Compensation Comparability Determination

Martha's Vineyard Shellfish Group Inc

Executive Director / CEO

EIN 042612898
MA · NTEE D330
FY ending 2023-06-30
June 13, 2026

This analysis benchmarks the total compensation of Emma Green-beach, Executive Director / CEO ($91,367) against every comparable organization that fit the selection criteria — 629 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

629 organizations qualified on sector, size, and geography 629 within the band form the benchmarked peer set.

Distribution of comparable compensation

$140 total compensation of comparable organizations → $376,502 $91,367
$13,78010th
$30,75025th
$53,004Median
$72,95875th
$95,82790th
$91,367This org · 88th
p10$13,780
p25$30,750
p50$53,004
p75$72,958
p90$95,827
$91,367

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 MA 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
Minnesota-wisconsin Chapter Foundation MN$484,981 Executive Director $60,000 $65,976 2023
The Ferndale Cat Shelter MI$484,446 Executive Di $48,836 $54,485 2024
Marion County Humane Society WV$484,308 Shelter Director $38,547 $43,950 2025
Blue Ocean Society For NH$484,162 Executive Director $78,096 $77,944 2024
Primates Peru CA$485,879 Executive Director $128,154 $119,613 2024
Lukuru Wildlife Research Foundation OH$483,545 President $60,000 $68,690 2024
Resale To The Rescue Inc IN$486,437 President $16,408 $19,255 2023
Cozy Cat Cottage Adoption Center OH$486,692 Executive Di $51,950 $61,231 2023
Mustang Heritage Foundation TN$483,027 Interim Executive Director $88,747 $100,832 2024
New England Equine Rescue - North Inc MA$487,105 President $52,091 $50,597 2024
Alive Rescue Nfp IL$487,183 President $63,846 $69,850 2023
Apex Protection Project CA$487,387 Corrsp Sec $63,237 $60,766 2023
Animal Helpers Retail Resale Store SC$487,989 Store Manage $67,000 $77,783 2023
Sanaga-yong Chimpanzee Rescue OR$488,181 Exec Director/pres. $73,958 $74,237 2024
Horses And Humans OH$481,640 Executive Di $87,500 $100,173 2024
Progressive Animal Welfare Society OH$481,137 Op. Man. Non $28,288 $32,385 2024
Denkai Animal Sanctuary CO$480,162 President $34,747 $37,077 2023
Humane Society Of North Central Iow IA$489,931 Director $30,845 $36,505 2024
Foster Army Animal Rescue CA$490,035 Director $30,820 $28,766 2024
The Humane Society Of East Texas TX$479,258 Executive Di $1,500 $1,622 2024
Columbus Dog Connection Inc OH$490,686 Executive Di $50,416 $57,718 2024
Rubys Rescue & Retreat Nfp IL$490,727 President $67,400 $71,622 2024
Phx Cat Cafe AZ$478,659 Ceo $35,772 $37,186 2024
Sequoia Humane Society CA$491,278 Executive Director $34,484 $32,186 2024
The Aska's Animals Foundation Inc ID$491,587 President $12,000 $13,798 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default88th
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted85th

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 (Emma Green-beach) 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 629 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $91,367 is reasonable (approximately the 88th 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.