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PeerBasis
Compensation Comparability Determination

Idaho Reptile Zoo Inc

Executive Director / CEO

EIN 272497795
ID · NTEE D34
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tyler P Messina, Executive Director / CEO ($47,616) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Tyler P Messina — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,814 total compensation of comparable organizations → $132,711 $47,616
$28,71410th
$36,38325th
$44,320Median
$55,19175th
$59,25590th
$47,616This org · 52nd
p10$28,714
p25$36,383
p50$44,320
p75$55,191
p90$59,255
$47,616

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 ID 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
Emerald Coast Wildlife Refuge Inc FL$456,869 Executive Director $43,200 $38,150 2023
Wildlife Sanctuary Of Northwest FL$457,165 Executive Di $32,515 $28,714 2023
Wildlife Center Of The North Coast OR$450,780 Executive Director $60,000 $50,876 2024
Woodlands Wildlife Refuge Inc NJ$437,114 Executive Di $69,711 $55,365 2025
Teller Wildlife Refuge Inc MT$474,608 Executive Director (Former) $87,300 $88,461 2023
Apex Protection Project CA$487,387 Corrsp Sec $63,237 $51,331 2023
Primate Rescue Center KY$420,752 Executive Director $59,998 $58,857 2024
Animal Nation Inc NY$420,470 President $5,834 $4,814 2024
Aark Wildlife Rehabilitation And Educati PA$417,859 Executive Director $65,077 $59,255 2024
Peace River Refuge & Ranch Inc FL$523,876 Treasurer $41,200 $36,383 2023
Tony Fitzjohng Adamson African Wildlife CA$539,212 Field Director $70,000 $55,191 2024
Wild West Wildlife Rehabilitation TX$555,864 Executive Di $46,251 $42,243 2024
Sleepy Pig Farm Animal Sanctuary Inc NY$586,002 Secretary $36,000 $30,580 2023
Sharks Pacific CA$322,725 Ceo $67,148 $54,506 2023
Wild Wings Inc NY$320,133 Director $49,479 $42,030 2023
Gentle Giants CA$319,643 President $30,000 $23,653 2024
Wildwoods MN$314,229 Executive Di $47,714 $44,320 2023
Newhouse Wildlife Rescue Corporation MA$644,165 Chairperson/head Wildlife $60,000 $50,684 2023
Conservators Center Inc NC$652,917 Executive Director $34,565 $33,573 2023
The Humane Society Wildlife Land Trust DC$657,667 Executive Director $165,632 $132,711 2024
Wild Spirit Wolf Sanctuary Inc NM$682,669 Executive Dir. $39,375 $41,442 2022

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 ID 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 default52nd
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted52nd

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 (Tyler P Messina) 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 21 similarly situated organizations (Same NTEE sector (D34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,616 is reasonable (approximately the 52nd 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.