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PeerBasis
Compensation Comparability Determination

The Buddy Fund Inc

Executive Director / CEO

EIN 202190490
NY · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brenda Bush, Executive Director / CEO ($8,300) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Brenda Bush — 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

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,619 total compensation of comparable organizations → $76,933 $8,300
$7,20010th
$14,52125th
$27,979Median
$45,93875th
$56,38890th
$8,300This org · 20th
p10$7,200
p25$14,521
p50$27,979
p75$45,938
p90$56,388
$8,300

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
Pulaski County Humane Society MO$65,959 Shelter Manager $26,880 $32,437 2023
Lagrange Troup County Humane Societ GA$73,286 Executive Di $2,354 $2,619 2024
Companion Animal Foundation CA$74,045 E.d. $24,000 $22,934 2024
Ferret Association Of Connecticut Inc CT$76,748 Executive Director $21,578 $22,390 2024
Humane Society Of Richland Wilkin Co ND$60,587 Vice President $42,966 $53,721 2023
American Horse Protection Association Inc VA$80,085 Executive Director $72,000 $76,933 2024
Community Partnership For Pets Inc NC$80,686 Founder/pres $50,000 $57,173 2024
Siamese Cat Rescue Center VA$57,172 Exec Directo $54,085 $56,301 2025
Scottsdale Equestrian Academy Inc AZ$56,905 President $35,000 $38,351 2023
Pets Return Home AZ$82,718 President $24,110 $25,660 2024
Hairy Houdini Siberian Husky Rescue MI$55,030 President $18,692 $21,981 2023
Animal Rescue And Care Fund Inc OR$84,424 President $58,000 $61,367 2023
Happy Paws Mobile Vet Clinic Inc CO$86,062 Vice President $44,800 $47,539 2024
Second Chance Rescue And Adoption Inc NJ$87,873 President $7,750 $7,884 2023
Pawsitive Beings Rescue Inc FL$87,943 President $7,079 $7,359 2024
Mayor's Alliance For Nyc's Animals Inc NY$88,630 President/chairman $15,700 $15,700 2024
Paws Of Franklin County Texas TX$48,783 Acting Executive Director $31,250 $34,594 2024
Hearts Speak Inc NY$48,082 Executive Dir. $28,000 $28,000 2024
Friends Of Sunny Florida Animals Inc FL$47,346 P,sec,tr $25,000 $25,990 2024
Contented Critters MN$92,288 Animal Rescue Director $36,540 $41,136 2023
Sophie Kerrigan For The Love Of OH$92,564 Executive Di $25,000 $30,168 2023
Paws For Life Inc MD$92,903 Secretary/treasurer $9,150 $9,467 2024
Animal Placement Agency Of The Windsors NJ$94,525 Manager $27,484 $27,958 2023
Jessica's Haven And Rescue CA$95,823 Secretary/coo/director $51,840 $49,538 2024
Feline Rescue Network CO$99,540 Secretary $6,901 $7,323 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted20th

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 (Brenda Bush) 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 30 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,300 is reasonable (approximately the 20th 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.