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PeerBasis
Compensation Comparability Determination

Ruth Steinert Memorial Spca

Executive Director / CEO

EIN 232834652
PA · NTEE D99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rebecca Worth, Executive Director / CEO ($42,687) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,809 total compensation of comparable organizations → $103,768 $42,687
$13,88310th
$22,08525th
$40,674Median
$73,22275th
$87,68290th
$42,687This org · 50th
p10$13,883
p25$22,085
p50$40,674
p75$73,222
p90$87,682
$42,687

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 PA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Cats Of San BernardinoCA $376,854$80,334 990
Elder Pet CareCO $382,149$2,809 990
Carson City Cares IncNV $344,255$15,937 990
Hec Hooves Of Joy IncWI $333,687$84,099 990
Paws & PalsMO $329,954$54,673 990
Tailored Rides Equine Assisted Therapy IncTX $327,165$19,570 990
Lucks Rescue IncGA $326,475$10,471 990
4e Kennels Healing Hearts IncNV $408,217$73,991 990
Wagging Tails RescueNV $324,734$72,602 990
Animalluvr's Dream Rescue IncFL $313,312$30,288 990
Norcal Bully Breed RescueCA $309,542$92,419 990
Connecticut For Animals Education FundCT $300,593$73,429 990
Petmatchmaker Rescue SouthTN $291,760$20,248 990
Valley Animal Haven & Adoption CenterCA $289,619$31,056 990
Michigan Doodle Rescue ConnectMI $287,327$11,828 990
Fifty Shades Of Furr IncMD $285,695$32,930 990
Tails For Life IncWI $457,673$91,265 990
Old Dominion Humane SocietyVA $459,875$27,594 990
Archives Of Falconry IncID $462,335$103,768 990
Palomacy Pigeon And Dove AdoptionsCA $264,011$55,833 990
Vegan Hacktivists IncMD $256,459$16,896 990
Save A Life Pet Rescue IncFL $478,316$34,337 990
Mary Ann Morris Animal SocietySC $255,671$59,739 990
Pawfect Life Rescue IncMA $252,378$29,839 990
Pack Leaders Rescue Of Ct IncCT $498,930$47,011 990

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 PA 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 default50th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted50th

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 (Rebecca Worth) 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 26 similarly situated organizations (Same NTEE sector (D99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,687 is reasonable (approximately the 50th 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). 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.