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PeerBasis
Compensation Comparability Determination

Seattle Animal Shelter Foundation

Executive Director / CEO

EIN 272834182
WA · NTEE D20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joshua Herrington, Executive Director / CEO ($106,364) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Joshua Herrington — reported title “Director of Development”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,339 total compensation of comparable organizations → $86,250 $106,364
$18,65010th
$27,55725th
$48,192Median
$68,57475th
$73,14690th
$106,364This org · 100th
p10$18,650
p25$27,557
p50$48,192
p75$68,574
p90$73,146
$106,364

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 WA 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
Kitten Rescue Of Mason County WA$396,894 Executive Director $23,847 $23,163 2024
Brigadoon Service Dogs WA$442,845 Executive Director $55,363 $55,363 2023
Progressive Animal Welfare Society WA$456,867 Executive Director $18,250 $18,250 2023
South Pacific County Humane Society WA$352,781 Shelter Manager $48,192 $48,192 2023
Sunny Skys Animal Rescue And Hospital WA$475,506 President $27,942 $27,140 2024
Down The Stretch Ranch WA$338,727 Executive Director $72,573 $72,573 2023
Orcas Animal Protection Society WA$327,485 Executive Director $72,335 $70,260 2024
Thurston County Humane Society WA$318,563 Executive Director $68,863 $66,887 2024
Cats Meow WA$307,110 Executive Director $66,184 $66,184 2023
Church Of Pug WA$512,431 Vice Chair $37,000 $35,938 2024
Puget Sound Goat Rescue And Adoption WA$300,712 Executive Director $45,554 $44,247 2024
Heartwood Haven WA$517,763 Executive Director $62,914 $62,914 2023
Second Chance Ranch WA$291,056 President $8,585 $8,339 2024
Pigs Peace Sanctuary WA$285,356 President $28,800 $27,974 2024
Sammamish Animal Sanctuary WA$530,685 Barn Mgr $73,000 $70,906 2024
Save-a-mutt WA$281,644 Executive Director $36,000 $36,000 2023
Raven Rock Ranch WA$550,048 Mho $77,667 $75,439 2024
Forgotten Dogs Rescue WA$561,813 President $18,750 $18,750 2023
Saving Great Animals WA$599,752 Director $86,250 $86,250 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Joshua Herrington) 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 19 similarly situated organizations (Same NTEE sector (D20) + WA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $106,364 is reasonable (approximately the 100th 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.