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PeerBasis
Compensation Comparability Determination

Wild Wings Inc

Executive Director / CEO

EIN 161491543
NY · NTEE D34
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Terry Kozakiewicz, Executive Director / CEO ($49,479) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Terry Kozakiewicz — 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

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,667 total compensation of comparable organizations → $104,141 $49,479
$24,81010th
$33,34525th
$56,056Median
$64,67375th
$69,57090th
$49,479This org · 40th
p10$24,810
p25$33,345
p50$56,056
p75$64,673
p90$69,570
$49,479

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 NY 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
Gentle Giants CA$319,643 President $30,000 $27,845 2024
Sharks Pacific CA$322,725 Ceo $67,148 $64,166 2023
Wildwoods MN$314,229 Executive Di $47,714 $52,175 2023
Tamarack Wildlife Center PA$289,018 Executive Director $51,284 $56,596 2023
Tiger Preservation Center Nevada OR$237,542 Secretary $32,000 $32,886 2023
Critter Encounters CA$230,370 President & Ceo $25,200 $22,787 2025
Aark Wildlife Rehabilitation And Educati PA$417,859 Executive Director $65,077 $69,758 2024
Animal Nation Inc NY$420,470 President $5,834 $5,667 2024
Primate Rescue Center KY$420,752 Executive Director $59,998 $69,288 2024
Woodlands Wildlife Refuge Inc NJ$437,114 Executive Di $69,711 $65,179 2025
Wildlife Center Of The North Coast OR$450,780 Executive Director $60,000 $59,893 2024
Idaho Reptile Zoo Inc ID$455,171 President $47,616 $56,056 2023
Emerald Coast Wildlife Refuge Inc FL$456,869 Executive Director $43,200 $44,911 2023
Wildlife Sanctuary Of Northwest FL$457,165 Executive Di $32,515 $33,803 2023
Teller Wildlife Refuge Inc MT$474,608 Executive Director (Former) $87,300 $104,141 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default40th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted40th

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 (Terry Kozakiewicz) 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 15 similarly situated organizations (Same NTEE sector (D34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,479 is reasonable (approximately the 40th 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.