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PeerBasis
Compensation Comparability Determination

Nine Lives Foundation

Executive Director / CEO

EIN 202150714
CA · NTEE D40
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Liam Montgomery, Executive Director / CEO ($181,305) against every comparable organization that fit the selection criteria — 360 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Liam Montgomery — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

360 organizations qualified on sector, size, and geography 360 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,326 total compensation of comparable organizations → $838,693 $181,305
$62,30610th
$92,85825th
$121,647Median
$149,26375th
$190,65790th
$181,305This org · 87th
p10$62,306
p25$92,858
p50$121,647
p75$149,263
p90$190,657
$181,305

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 CA 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
Southern California Equine CA$2,849,885 C.e.o. $75,680 $73,729 2025
Houston Petset TX$2,851,000 Veterinarian $150,000 $178,898 2023
Nevada Society For The Prevention NV$2,845,207 Executive Di $156,535 $181,710 2024
Animal Recovery Mission Inc FL$2,855,880 President & $78,000 $84,858 2024
Humane Heroes Inc TX$2,857,272 Ceo $159,997 $185,346 2024
🔒 355 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default87th
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted86th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 360-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.