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PeerBasis
Compensation Comparability Determination

Xii Northeast Fishery Sector Inc

Executive Director / CEO

EIN 270247890
MA · NTEE D33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Frank Mirarchi, Executive Director / CEO ($2,500) against every comparable organization that fit the selection criteria — 379 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Frank Mirarchi — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

379 organizations qualified on sector, size, and geography 379 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,045 total compensation of comparable organizations → $643,217 $2,500
$8,65410th
$19,70425th
$36,493Median
$59,22575th
$82,51190th
$2,500This org · 2nd
p10$8,654
p25$19,704
p50$36,493
p75$59,225
p90$82,511
$2,500

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 MA 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
Southeast Alaska Indiginous Transboundary Commissi AK$193,997 Director $50,717 $55,552 2023
For Hanks Sake KY$194,714 President $8,000 $9,847 2023
Ohana Preservation Foundation VA$193,577 Secretary/pr $52,751 $58,354 2023
Catalyst Council Inc MD$195,070 Executive Director $182,842 $195,845 2023
Glory Bound Rescue Ranch IL$195,165 President $12,403 $13,569 2024
Animal Services Of Richmond Inc VA$193,278 President $60,195 $69,319 2022
Give Me Shelter Cat Rescue CA$195,795 Executive Director $36,000 $34,593 2024
South Plains Wildlife Rehabilitation TX$192,515 Executive Director $41,651 $47,734 2023
Hope Lives Here TX$196,111 President $43,219 $48,110 2024
Karma Cat & Zen Dog Rescue Society NJ$192,364 Executive Director $17,800 $18,208 2023
Kotzebue Dog Mushers Association AK$196,696 President $3,750 $3,990 2024
Angels Helping Animals Worldwide Inc MA$191,679 President $35,850 $35,850 2024
International Institute For Animal Law Inc IL$191,470 Director $114,000 $124,720 2024
Saving Our Sharks Foundation Inc PA$197,171 Treasurer - Former $13,500 $14,982 2024
Cedar Cove Feline Conservation Park KS$197,628 President $19,004 $23,521 2023
Northern Colorado Friends Of Ferals CO$197,819 President $26,500 $28,277 2024
Southern Paws Inc NJ$190,639 Executive Director $12,000 $11,923 2024
Dolphin Communication Project Inc FL$197,861 President $12,800 $13,036 2025
International Veterinary Outreach CA$198,080 Board Chair Chief Program Officer $42,500 $42,045 2023
Brighter Days Dog Rescue CO$190,413 Director $76,498 $81,628 2024
Barbara Grannan Carie Feline IN$198,214 President $23,500 $27,578 2024
Grayhound Angels Rescue & NJ$190,070 Director $20,800 $21,276 2023
Animal Welfare Coalition Of Northeastern New Mexico NM$198,544 Office Assistant $21,558 $25,803 2024
Lucky Day Animal Rescue Of Colorado CO$189,244 President $60,000 $64,024 2024
Kentucky Horse Council Inc KY$188,605 Executive Director $66,519 $79,529 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted2nd

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 (Frank Mirarchi) 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 379 similarly situated organizations (Same NTEE major group (D), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,500 is reasonable (approximately the 2nd 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.