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PeerBasis
Compensation Comparability Determination

Animal Rescue Fund Inc

Executive Director / CEO

EIN 300628864
FL · NTEE D20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Matthew Lamariana, Executive Director / CEO ($73,154) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,263 total compensation of comparable organizations → $93,313 $73,154
$14,18010th
$21,02325th
$41,300Median
$48,36775th
$62,22190th
$73,154This org · 92nd
p10$14,180
p25$21,023
p50$41,300
p75$48,367
p90$62,221
$73,154

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
Jefferson County Humane Society Inc FL$264,281 President $41,600 $42,701 2024
Greyhounds In Motion Inc FL$247,902 Import Specialist $48,000 $49,270 2024
Little Bear Sanctuary FL$245,123 Executive Officer $33,000 $33,873 2024
Small Lives Matter Kitten Rescue Inc FL$281,247 President $65,000 $66,720 2024
Humane Society Of South Brevard Inc FL$284,819 President $20,308 $21,461 2023
All About Elephantsinc FL$285,172 Director $8,050 $8,263 2024
The Wright Ranch Rescue Inc FL$239,553 President $19,200 $19,708 2024
Blooper Animal Rescue & Transport Incorporated FL$233,145 Executive Director $29,966 $30,759 2024
Delmar Farm Es Inc FL$231,557 President/executive Director $88,300 $93,313 2023
South West Florida Horse Rescue Inc FL$231,421 Director $13,475 $14,240 2023
Hillsborough County Pet FL$303,119 Executive Director $77,308 $77,308 2025
Epic Outreach Inc FL$222,482 Director $44,400 $45,575 2024
Puppy Hill Farm Animal Rescue Inc FL$202,073 Executive Director $46,827 $48,066 2024
Panama City Beach FL$201,772 President $15,457 $15,866 2024
Guayabo Animal Rescue Fdn Inc FL$325,962 Executive Di $48,000 $49,270 2024
Wags & Whiskers Pet Rescue Inc FL$333,600 President $28,400 $29,151 2024
Faithful Friends Pet Rescue And Rehoming FL$181,527 Executive Director $41,471 $42,568 2024
Humane Society Of Lake County Inc FL$347,950 Executive Dir. $50,390 $51,723 2024
Nalas New Life Rescue Inc FL$350,560 Executive Dir. $33,600 $35,508 2023
Animal Shelter Of St Lucie County FL$353,501 President $44,775 $47,317 2023
St Francis Pet Care Inc FL$354,167 President $43,254 $45,710 2023
Remarkable Resques Inc FL$372,550 Vice President $39,000 $40,032 2024
Dreamcatcher Ranch Horse Rescue Inc FL$382,581 President $13,789 $14,154 2024
Miami Animal Rescue Inc FL$386,286 President $12,000 $12,681 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL cost of living and 2025 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 default92nd
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted88th

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 (Matthew Lamariana) 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 24 similarly situated organizations (Same NTEE sector (D20) + FL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,154 is reasonable (approximately the 92nd 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.