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PeerBasis
Compensation Comparability Determination

Shots For Spays

Executive Director / CEO

EIN 263365050
CA · NTEE D20
FY ending 2025-01-31
June 9, 2026

This analysis benchmarks the total compensation of Anna M Brown, Executive Director / CEO ($4,400) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Anna M Brown — reported title “Chief Medical Officer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,835 total compensation of comparable organizations → $123,175 $4,400
$11,81110th
$17,41425th
$35,433Median
$68,25975th
$96,54190th
$4,400This org · 0th
p10$11,811
p25$17,414
p50$35,433
p75$68,259
p90$96,541
$4,400

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
The Pet Fund CA$204,014 Executive Director $30,000 $30,794 2024
Susie Spector Foundation CA$205,497 Coo $76,404 $78,426 2024
International Veterinary Outreach CA$198,080 Board Chair Chief Program Officer $42,500 $44,913 2023
Give Me Shelter Cat Rescue CA$195,795 Executive Director $36,000 $36,953 2024
Gabby's Animal Rescue Inc CA$210,765 President $41,600 $43,962 2023
Tazzy Animal Rescue Fund Inc CA$210,832 Ceo $27,135 $27,853 2024
Beagle Rescue Inc CA$219,695 Secretary/treasurer $43,700 $46,181 2023
Jans Rails To Trails Rescue Sanctuary CA$179,982 Board Member $24,565 $25,215 2024
The Pet Adoption Center Of O C CA$224,822 President $79,500 $84,014 2023
Underdog Heroes Inc CA$229,357 Ceo $30,687 $31,499 2024
Golden Oldies Cat Rescue CA$171,033 Exec Dir Board Member $27,250 $28,797 2023
Dharamsala Animal Rescue CA$235,102 Chairman $120,000 $123,175 2024
River Otter Ecology Project CA$241,321 Executive Director $97,104 $99,673 2024
Otra-mas Inc CA$241,780 Exe. Director $15,360 $16,232 2023
Bad Rap CA$242,664 Ceo $100,564 $103,225 2024
Remiatte Foundation CA$160,908 Secretary $66,500 $68,259 2024
Snap Cats CA$244,110 Executive Dir. $60,008 $63,415 2023
Paw Fund CA$244,770 Director $60,000 $61,588 2024
Have-a-heart Humane Society CA$245,478 President $16,315 $16,747 2024
Tecate Horse Rescue Inc CA$250,000 Employee $5,685 $5,835 2024
Foster Tales CA$250,212 President And Director $76,219 $78,236 2024
Fresno Bully Rescue Inc CA$250,829 Ed/president $34,520 $35,433 2024
Nevada County Pets In Need CA$153,566 Director $36,885 $37,861 2024
West Coast Cane Corso Rescue CA$251,584 Director $10,000 $10,265 2024
Life Animal Rescue CA$252,180 President $18,200 $19,233 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2025 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted0th

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 (Anna M Brown) 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 33 similarly situated organizations (Same NTEE sector (D20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,400 is reasonable (approximately the 0th 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.