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PeerBasis
Compensation Comparability Determination

Lukuru Wildlife Research Foundation

Executive Director / CEO

EIN 311598890
OH · NTEE D113
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joan A Thompson, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,561 total compensation of comparable organizations → $110,417 $60,000
$7,82110th
$13,99925th
$32,917Median
$67,70675th
$92,66790th
$60,000This org · 69th
p10$7,821
p25$13,999
p50$32,917
p75$67,706
p90$92,667
$60,000

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 OH 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
Animal Protection New Mexico Inc NM$461,652 President $14,084 $14,302 2024
Friends Of Baton Rouge Zoo LA$520,248 Executive Director $106,207 $110,417 2024
Cedar Creek Lake Friends Of The Animals TX$522,196 President $36,000 $34,000 2024
Misty Meadows Foundation Inc MA$537,033 Executive Director $3,018 $2,561 2024
Oklahoma Wildlife Conservation OK$537,659 Ceo $75,640 $78,638 2024
Friends Of The Waikiki Aquarium HI$541,723 Interim Executive Director $57,068 $49,665 2023
Humane Pennsylvania Foundation PA$418,232 Ceo $9,534 $8,977 2024
Zoological Society Of Buffalo NY$550,697 President/ceo $33,670 $28,726 2024
El Paso Zoological Society TX$398,248 Executive Dir. $112,971 $106,695 2024
Hunt Hill Nature Center Inc WI$599,152 Executive Director $67,590 $66,646 2024
Animal House Fund MO$607,691 Executive Director $45,426 $46,768 2023
Valley Zoological Endowment TX$618,280 Secretary $14,276 $13,483 2024
Cheyenne Animal Shelter Services WY$639,530 Ceo $6,403 $6,665 2023
Friends Of The Animal Center Foundation IA$678,148 Executive Director $68,569 $70,886 2024
Friends Of Campbell County Tennessee Animals TN$682,796 Board Member $14,657 $14,171 2025
Lowry Park Zoo Endowment Foundation Inc FL$722,087 Ceo $34,860 $31,833 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default69th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted25th

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 (Joan A Thompson) 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 16 similarly situated organizations (Same NTEE sector (D11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 69th 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.