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PeerBasis
Compensation Comparability Determination

Mayport Cats Inc

Executive Director / CEO

EIN 263728042
FL · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tammy King, Executive Director / CEO ($4,800) against every comparable organization that fit the selection criteria — 11 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tammy King — 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

11 organizations qualified on sector, size, and geography 11 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,158 total compensation of comparable organizations → $82,043 $4,800
$3,50110th
$13,38425th
$30,736Median
$64,74375th
$68,77290th
$4,800This org · 18th
p10$3,501
p25$13,384
p50$30,736
p75$64,743
p90$68,772
$4,800

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 FL 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
Maine Friends Of Animals ME$25,021 Vice President/executive Director $64,519 $68,772 2023
San Joaquin Zoological Society CA$35,894 Executive Director $45,372 $39,464 2025
Fringe Benefits Thrift Store Inc WI$36,594 President $25,000 $26,996 2024
Michigan Animal Health Foundation MI$37,794 Executive Director (Ended 3/24) $13,341 $14,237 2024
Legend Equine Facilitated Therapy Inc ID$21,460 President $27,143 $30,736 2023
Minnesota Federated Humane Societies MN$38,543 Executive Director $78,000 $82,043 2023
Panda Paws Rescue WA$41,319 Director $75,000 $67,637 2025
The Puppy Up Foundation TN$42,122 President/director $3,221 $3,501 2024
Savage River Farms Inc MD$42,302 Director $63,983 $61,848 2024
New York State Veterinary Medical NY$43,402 Executive Director $13,411 $12,530 2024
Pawsitive Action Foundation Inc SC$44,304 Treasurer $2,000 $2,158 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL cost of living and 2023 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 FL 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted18th

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 (Tammy King) 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 11 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,800 is reasonable (approximately the 18th 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.