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PeerBasis
Compensation Comparability Determination

Pawsitively Cats Inc

Executive Director / CEO

EIN 300609374
AZ · NTEE D20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sheryl Campbell, Executive Director / CEO ($50,350) against every comparable organization that fit the selection criteria — 368 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sheryl Campbell — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

368 organizations qualified on sector, size, and geography 368 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,445 total compensation of comparable organizations → $182,994 $50,350
$9,23510th
$19,67525th
$37,020Median
$57,04675th
$75,31390th
$50,350This org · 67th
p10$9,235
p25$19,675
p50$37,020
p75$57,046
p90$75,313
$50,350

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 AZ 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
Parker's Animal Rescue CO$276,092 Executive Dir. $93,523 $93,246 2024
Animal Humane Assoc Of Star Valley WY$275,987 Treasurer $6,377 $7,310 2023
New Nodaway Humane Society MO$276,922 Manager $52,353 $57,657 2024
Zdr3 TX$275,245 Executive Director $136,358 $141,829 2024
Raven Ridge Wildlife Center Inc PA$277,779 President $34,280 $35,546 2024
Ritchie County Humane Society WV$278,329 Shelter Mana $21,247 $23,921 2024
Vegan World CA$279,887 Secretary $16,965 $15,232 2024
Healing With Horseplay Inc MN$272,664 Chief Executive Officer And President $39,971 $41,068 2024
Allys Animal Rescue CA$280,087 Ceo $10,523 $9,448 2024
Paws-n-claws Iowa IA$280,303 President $3,500 $4,102 2023
Finding Forever Animal Rescue IL$280,462 President $70,640 $70,350 2025
Granite State Dog Recovery NH$280,663 Director $50,000 $49,424 2023
Small Lives Matter Kitten Rescue Inc FL$281,247 President $65,000 $63,493 2024
Demis Animal Rescue Inc CO$271,323 President $3,600 $3,589 2024
Furry Feet Rescue Inc PA$281,333 President $37,600 $38,988 2024
Save-a-mutt WA$281,644 Executive Director $36,000 $34,503 2023
One Love Arizona AZ$282,074 President $24,000 $24,709 2023
Peach County Animal Rescue And Rehabilitation GA$270,222 Director $27,700 $29,816 2023
Vivisection Investigation League CT$270,128 President $24,000 $24,089 2023
Animal Services And Operations Support GA$269,850 President $3,181 $3,424 2023
Naia Trust OR$269,835 Executive Di $80,000 $77,249 2024
Fetching Tails Foundation IL$283,442 Secretary $48,000 $49,068 2024
New Hope Animal Rescue Nfp TX$283,776 Pres & Exec Dir $24,600 $25,587 2024
Emporia-greensville Humane Society VA$284,237 Treasurer $7,600 $7,630 2024
Humane Society Of South Brevard Inc FL$284,819 President $20,308 $20,423 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default67th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted67th

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 (Sheryl Campbell) 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 368 similarly situated organizations (Same NTEE sector (D20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,350 is reasonable (approximately the 67th 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.