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PeerBasis
Compensation Comparability Determination

Lois E Womer Foundation

Executive Director / CEO

EIN 261674673
NJ · NTEE D30
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Martin W Ronan Jr Esq, Executive Director / CEO ($6,893) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Martin W Ronan Jr Esq — reported title “CO-TRUSTEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,693 total compensation of comparable organizations → $119,934 $6,893
$10,38610th
$22,44925th
$49,147Median
$73,42175th
$91,07190th
$6,893This org · 6th
p10$10,386
p25$22,449
p50$49,147
p75$73,421
p90$91,071
$6,893

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 NJ 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
Animal Education And Rescue Nfp IL$286,406 President $53,879 $59,327 2024
Orang Utan Republik Foundation Inc CA$295,262 President $12,000 $11,606 2024
Open Door Bird Sanctuary WI$295,913 Executive Director $53,228 $62,261 2024
Philadelphia Metro Wildlife Center Inc PA$297,973 President $28,000 $31,274 2024
Prairie Wildlife Research Inc WI$298,766 Executive Director $76,960 $90,021 2024
Global Conservation Force Inc CA$280,841 President $54,731 $52,933 2024
Last Chance Forever TX$271,565 Director $30,004 $33,616 2024
Cougar Fund Inc WY$269,890 Managing Director $100,000 $119,934 2024
Wyoming Wild Sheep Foundation WY$313,455 Executive Director $70,417 $84,454 2024
Beavers Northwest WA$264,826 Executive Director $65,006 $67,111 2023
Iowa Wildlife Center IA$323,654 Executive Dir. $5,000 $6,313 2023
Idaho Wildlife Federation ID$324,561 Executive Director (Jan-may) $44,235 $52,705 2024
Keeper Of The Wild Wildlife Re SC$254,651 Center Mgr $25,988 $31,263 2023
Lower Nehalem Community Trust OR$328,533 Executive Dir. $38,232 $39,766 2024
Izaak Walton League Of America Inc IN$245,211 Recording Se $17,935 $21,810 2023
The Cloud Foundation CO$336,342 Executive Director $71,444 $76,728 2024
Lowcountry Marine Mammal Network SC$243,982 President $60,000 $68,300 2025
North Dakota Wildlife Federation ND$231,568 Executive Director $70,467 $86,612 2024
Msrw MI$231,175 Executive Director $33,020 $39,300 2023
Amargosa Land Trust CA$230,137 Executive Director $83,615 $83,256 2023
Arctic Fox Daily Wildlife Rescue Inc NY$230,049 President $13,500 $13,663 2024
Harmony Wildlife Rehabilitation TN$229,761 President $6,056 $7,130 2024
Illinois Raptor Center IL$223,801 Program Dir $43,116 $48,878 2023
Orca Conservancy WA$357,694 Executive Director $72,120 $72,319 2024
Foundation For Western Fish And Wildlife ID$359,233 Executive Director $7,693 $9,166 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default6th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted6th

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 (Martin W Ronan Jr Esq) 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 36 similarly situated organizations (Same NTEE sector (D30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,893 is reasonable (approximately the 6th 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.